D.C. Mandal, Member (T)

1. The facts of the case are that the appellants are manufacturers of industrial plastic laminated sheets. Upto 31.12.1980, they paid duty under Item 15A(2) of the Central Excise Tariff on the basis of classification list approved by the proper officer. With effect from 1.1.1981, the classification was changed to T.I. 68 and duty was paid under that item. As per Tariff Advice No. 123/81, dated 16.11.1981, industrial laminated sheets were classified under Tariff Item 15A(2) instead of Item 68 of the Central Excise Tariff. The appellants continued to pay duty under T.I. 68 till 28.12.1981. There was no clearance during the period from 28.12.1981 to 31.12.1981. On 5.2.1982, the Superintendent of Central Excise issued a Show Cause Notice demanding duty under Item 15A(2) of the Tariff for the period from 16.11.1981 to 31.12.1981. The appellants contended that duty for the period from 16.11.1981 to 28.12.1981 could not be charged under Item 15A(2) as the Tariff Advice was communicated to them on 28.12.1981. This contention was not accepted by the Assistant Collector of Central Excise, Div.III, Surat and he confirmed the demand. The demand confirmation order wa