(1) THE controversy in these appeals is whether the teleprinter trolls which are manufactared by the appellant from out of the duty-paid printing paper attract duty again under Tariff Item 17(1 as amended in 1976. We are not going into the merits of this controversy for the reason that the central Board of Excise and Customs appears to have itself clarified in its letter No. 61/66/76-CX. 2, dated 18/04/1977 that teleprinter rolls among other products are excisable as printing paper falling under Item 17(1 of central Excise Tariff and further that "No further excise duty would be attracted if they are made from printing and writing paper which has already borne duty under Tariff Item No. 17(1 of central Excise Tariff".

(2) IN this view of the matter, it is not necessary for us to pronounce upon the merits of this case.We direct that if the teleprinter rolls are manufactured out of duty-paid printing paper, no further excise duty is payable by them.

(3) SO far as the question of refund is concerned, the matter is covered by the judgment of the larger Constitution bench in Mafatlal Industries v. Union of India [1997 (89 E.L.T. 247 (S.C.) 1996 (9 SCALE 457] and sh