9911796707
TMI Blog1995 (3) TMI 98X X X X Extracts X X X X X X X X Extracts X X X X ..... eat to form rigid plastic laminates. The contention of the Revenue is that the intermediary product, namely, treated paper and treated cotton fabric (we are not concerned with treated glass fabrics) is liable to duty under Items 17(2) and 19(III) respectively of the Central Excise Tariff as in operation at the relevant date. Since these treated paper and cotton fabric sheets were consumed captively for the manufacture of rigid plastic laminates, admittedly, no duty was paid on the intermediary product under the aforesaid two Tariff Items, but duty was paid on the final product. The contention of the Revenue is that since the appellants had failed to pay the duty on the intermediary product under the aforesaid two Entries, the Revenue is ent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hall be followed. The appellants, therefore, contend that even if it is assumed that the Revenue is right in contending that it was entitled to duty on the intermediary product under the aforesaid two entries, the appellants would be entitled to a set off in respect of the duty paid thereon from that payable on the end product by virtue of the aforesaid Notification. This submission was sought to be countered on the ground that the Notification refers to paper and cotton fabric i.e., only the base product, and not to all products falling within Tariff Items 17(2) and 19(III). We cannot permit this contention to be raised for the first time before us as the Revenue has not come in appeal against the decision of the Tribunal, which held that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 56A. Once the Tribunal took the view that they were liable to pay duty on the intermediary product and they would have been entitled to the benefit of the notification had they met with the requirement of Rule 56A, the proper course was to permit them to do so rather than denying to them the benefit on the technical ground that the point of time when they could have done so had elapsed and they could not be permitted to comply with Rule 56A after that stage had passed. We are, therefore, of the opinion that the appellants should be permitted to avail of the benefit of the notification by complying at this stage with Rule 56A to the satisfaction of the Department. 3.In the result, we allow Civil Appeal No. 1493/88 and remit the matter to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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