V.T. Raghavachari, Member (T)

1. Show Cause notice dated 27-2-1985 was sent to the appellants M/s Super Printers with reference to the manufacturing activity carried on by them under an agreement with M/s I.T.C. It was mentioned in the notice that out of raw material supplied by M/s ITC the appellants were manufacturing slides (for cigarette boxes) falling under T.I. 68 CET, but that they had not taken out a licence therefor. They were directed to show cause why they should not be called upon to take out a licence and file classification list as also price list. They were also called upon to show cause why exemption claimed by them in terms of notification No. 77/83 as amended should not be denied since the slides were manufactured by the appellants on behalf of M/s ITC who were not eligible for any such exemption. On the above premises they were further called upon to show cause why an amount of Rs. 98,400.29P should not be demanded as duty from them in respect of slides manufactured and cleared during the period 30-8-84 to 10-2-85 and why duty should not be demanded for the clearances effected after 10-2-85 also. In their reply the appellants contended that they were the manu