Judgment

SABYASACHI MUKHARJI,c. J.

( 1 ) THIS is an appeal from the order of the Customs, Excise and Gold (Control) Appellate tribunal (hereinafter " called the CEGAT) dated 24/10/1988 under S. 35-L (Z?) of the central Excises and Salt Act, 1944 (hereinafter referred to as the Act ).

( 2 ) THE appeal which the CEGAT disposed of had been filed by the Collector of central Excise, Guntur against the order of the Collector ofcentral Excise (Appeals), Madras, dated 6/02/1985. The short question which arises in this appeal is whether the lamination of duty paid kraft paper with polyethylene resulting in polyethylene laminated kraft paper would amount to manufacture and excisable under law or not. It appears that the Collector (Appeals) in his order following his earlier order in respect of the appellant herein had taken the view that polyethylene laminated or coated kraft paper obtained from duty paid kraft paper is not liable to duty again.

( 3 ) THE Collector of central Excise, Guntur had followed the decision of the division bench of Andhra Pradesh High court in the case of Standard Packages, Nellore v. Union of India for reaching the aforesaid finding and held that the appellant would