K. Prakash Anand, Member (T)

1. At the outest, when the matter is called, Shri A.S. Sundar Rajan, the learned departmental representative, rises to submit that an issue similar to the one involved in the matter before us is before a Larger Bench in the case relating to Guardian Plasticote Ltd., Calcutta v. Collector of Central Excise, Calcutta [Appeal No. ED (SB) T/174/ 80-C]. He, therefore, contends that the decision in that matter should be awaited before proceeding in this case. Shri Sundar Rajan also states that the Issue regarding limitation is also the subject-matter of the proceedings before a separate Larger Bench and that for this reason also it is desirable to adjourn the matter until that decision also becomes available.

2. Shri A. Hidayatullah, the learned senior advocate for the appellants has strongly opposed the adjournment. He has stated that he is not going to pursue the point of limitation and he would like the matter to be decided no merits. On merits, Shri Hidayatullah states, the issue before the Larger Bench in the matter regarding M/s. Guardian Plasticote Ltd., Calcutta is of on relevance whatsoever. Whereas the issue in that matter relates to durability o