K. Prakash Anand, Member (T)

1. Appeal No. 377/82 is a Revision Application, filed before the Government of India, against Order-in-Appeal No. A-1195/BD-493/82 dated 17th August, 1982, passed by the Collector of Central Excise (Appeals), Bombay. After the constitution of this Tribunal, it has been transferred here and is now being treated as an Appeal before us. The Tribunal has also received and registered Appeal No. 288/83 against the same order. Both matters are being disposed of by this common order.

2. Briefly, the facts are that the appellants are manufacturers of Synthetic Organic Dyestuff, falling under Central Excise Tariff Item No. 14-D. Under Notification No. 180/61-CE dated 23-11-1961, rapidogens, falling under Item No.14D-CET, are exempted from whole of duty of excise leviable thereon, if such rapidogens are manufactured from other dyes on which Excise Duty or Countervailing Customs Duty, as the case may be, has already been paid. The petitioners filed a classification list under Rule 173-B of the Central Excise Rules, 1944, claiming the exemption under this Notification. This was considered and duly approved by the department. Separately, the Government issued anot