K. Prakash Anand, Member (T)

1. This matter arises out of a Revision Application under Section 36 of the Central Excises and Salt Act, 1944, against the Order-in-Appeal No. 1136/Cal/1981, dated 11th August, 1981, passed by the Appellate Collector, Central Excise, Calcutta. On the constitution of the Tribunal, this has been transferred here and is now being treated as an Appeal before us.

2. None appears on behalf of the appellants, who, in their written submissions, have stated that their's is a small concern and that it is too much for them to bear the expenses involved in attending the hearing at New Delhi. While they were trying their best to be personally represented on the due date, they pray that, if they fail to appear, the appeal may be decided on the basis of their written submissions.

3. Briefly, the facts of the case are that in a classification list filed by the appellants on 18th March, 1976 (effective from 16th March, 1976), it was claimed that their product, declared "FRP Translucent Sheets (corrugated roofings)", should be treated as non-excisable. The product was classified by the Assistant Collector as "Rigid Plastic Sheets", falling under Tariff Item No. 15A (2