G. Sankaran, Member (T)

1. The captioned appeal was originally filed as a revision application before the Central Government which, under the provisions of Section 35-P of the Central Excises and Salt Act, 1944, has come as transferred proceedings to this Tribunal for disposal as if it were an appeal filed before it.

2. The appellants are engaged in the manufacture of teleprinter tapes/ rolls. They submitted a claim for refund amounting to Rs. 96,447.09 paise being the duty paid by them on teleprinter tapes/rolls during the period from 9-7-1975 to 17-5-1977. The claim was in pursuance of trade notice No. 93/Paper-4/77 dated 28-5-1977. The Assistant Collector of Central Excise, Calcutta II Division, rejected the claim by his order dated 5-6-1978 on the ground that "The Rule of Law on notices contemplates that a notice is effective from the date of issue". The period of the claim being prior to the date of issue of the trade notice, he rejected the claim. In accordance with the Calcutta High Court's decision, the Collector reviewed the Assistant Collector's order. In his order-in-revision No. 11 of 1980 dated 4-10-1980, the Collector observed that the assessee could not establish