S. Duggal, Member (J)

1. The two appeals, both instituted directly before the Tribunal under Section 35B of the Central Excises Salt Act, 1944 (hereinafter referred to as the Act), arise out of an Order-in-Appeal passed by the Collector (Appeals), Central Excise, Calcutta, on 22.9.1983. The Collector (Appeals), by means of the impugned order, partly upheld contention of the assessee as to entitlement to duty-exemption for a specified period prior to 1.3.1973 and directed that the show cause .notice, issued by Assistant Collector, in so far as it affected the clearances made during the period from 1.4.1970 to 28.2.1973 were concerned, was liable to be withdrawn, and the demand for recovery of the amount of refund given to the assessee was ordered to be modified accordingly. However, clearances effected during the period subsequent to 1.3.1973 were held to be assessable to the rate of duty as stipulated by Notification No. 67/73 dated 1.3.1973 and, thus, duty on goods cleared during 1.3.1973 to 19.7.1973 was held realisable at the rates specified in the said Notification and demand of recovery of the amount of refund allowed for the aforesaid period was upheld.

2. The Collector