H.R. Syiem, Member (T)

1. The Appellate Collector of Central Excise, Calcutta passed three orders in Appeal Nos. 126/WB of J980, dated 24-3-80; 127/WB of 1980, dated 24-3-80 and Nos. 128-129/WB of 1980, dated 24-3-80. The orders were in respect of the action of the lower authorities, who after approving a classification list dated 29-11-1977 for mil) board filed by M/s. Nayek Associates Dist. Burdwan and extending concession to the mill board under Notification No. 70/76-C.E., dated 16-3-76, wanted to modify that approval. The Assistant Collect or of Central Excise, Burdwan approved the concession on 17-2-78. The Central Excise noticed later that caustic soda had been used in the manufacture of the mill board and that this fact had not been disclosed in the classification list. Furthermore, the factory used jute stalk and paddy straw in the manufacture. The Central Excise felt that the mill board was not eligible to the concession under the notification, and therefore proceedings were initiated to modify the classification. By one order dated 11-4-79, the Assistant Collector ordered that the assessment of the mill board should be at 30% ad valorem instead of the concessional ra