V.T. Raghavachari, Member (J)

1. Special Bench 'C' consisting of three Members, heard the appeal (513/80 of M/s. United Paper Products Ltd.) earlier. One of the Members prepared an order suggesting that the issue in dispute may be referred to a Bench of more than three Members in view of certain conflict between earlier orders of the Tribunal. One of the other Members agreed with this proposal, though the third Member did not. Subsequently, under orders of the President, this appeal was directed to be heard by a Bench of five Members, and that is how this appeal has been placed for hearing before us. Since another appeal (174/80 of M/s. Guardian Plasticote Ltd.) also involved a similar issue, the same had also come, under the orders of the President, to be heard along with appeal No. 513/80.

2. At the hearing of these two appeals, M/s. Eastern Box Industries (Appeal No. 111/82-C) and M/s. National Laminators (Appeal No. 941/82) were, on their application, heard as interveners.

3. We have heard Shri Bhaskar Gupta, Bar-at-law, for M/s. Guardian Plasticote Ltd. ; Shri H.P. Arora, Advocate for M/s. United Paper Products; Shri M. Chandrasekharan, Advocate, for M/s. Eastern Box Industr