JUDGMENT

SABYASACHI MUKHARJI, J. :- These appeals are at the instance of the revenue under S. 35-L of the Central Excises & Salt Act, 1944 (hereinafter referred to as the Act). Civil Appeal No. 1589 appeal arises out of Order No. 5 of 1988-A passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi (hereinafter referred to as the Tribunal).

2. The respondent used to manufacture different varieties of printing paper including wrapping paper falling under Item No. 17(l) of the erstwhile Central Excise Tariff in their factory at Bansberia, District Hubli. It is the appellants case that the respondent had violated the provisions of Rule 9(l), R. 173-F and Rule 173-G of the Central Excise Rules, 1944 inasmuch as they had removed 4,000 kgs. of wrapping paper under Gate Pass No. A-460 dated 9th February, 1984 and 485 dated 17th February, 1994 valued at Rs. 13,200/- without payment of central excise duty. Show cause notice was issued to the respondent as to why appropriate duty of excise amounting to Rs. 3,600/- (basic), Rs. 180/- (special) and Rs. 16.50 (cess) totalling Rs. 3,796.50 should not be recovered from them on the said quantity at the rate of Rs. 900 per M.T. a