V.T. Raghavachari, Member (J)

1. Notice dated 7-6-1979 was issued by the Assistant Collector of Central Excise, Calcutta-XII Division to the appellants M/s. Dalmia Laminators that they had been since 1-3-1975 manufacturing and removing laminated jute bags classifiable under Item 68 CET without taking out a licence therefore and without payment of central excise duty and that they had been doing so with intention to evade payment of the said duty. The appellants claimed that the subject goods were classifiable under Item 22A CET and that the demand under notice was not justifiable. The Assistant Collector rejected the said defence and held that the company was liable to pay duty under Item 68 CET for the period 1-3-1975 to 5-6-1979. The reference to 5-6-1979 was for the reason that under Notification 204/79-CE dated 6-6-1979 laminated jute bags had been exempted from payment of duty under Item 68 CET. The appeal against the said order was dismissed by the Appellate Collector under his order dated 25-6-1982. This appeal is against the said order.

2. We have heard Shri N. Mookherjee, Advocate for the appellants and Smt. Saxena, for the Department.

3. Shri Mookherjee conceded that th