Judgment

SABYASACHI MUKHARJI, J. :- The Collector of Central Excise, Kanpur, is the appellant in this appeal under Section 35L(b) of the Central Excises and Salt Act, 1944 (hereinafter called the Act). The period involved in this appeal is the assessment period from 25th March, 1979 to 24th September, 1979, a period of about six months. The respondent M/s. Krishna Carbon Paper Company was engaged in the manufacture of carbon papers. During the period from 25th March, 1979 to 24th September, 1979 the respondent manufactured and cleared from its factory a quantity of 5601 boxes, 20,288 reams and 45 packets of carbon papers for a total value of Rs. 7,67,498.40 without payment of any duty under the Act. The Superintendent of Central Excise, Lakhimpur Kheri, issued notice to the respondent demanding Central Excise Duty on carbon paper cleared during the aforesaid period under Section 11A of the Act. The respondent submitted a written reply stating that the notice was without jurisdiction because the respondent had taken out the central excise licence immediately on the direction of the department and it was only after February 28, 1982 that the product was subjected to duty under sub-ite