G. Sankaran, Member

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

2. The facts of the case, briefly stated, are that M/s. Rohit Pulp and Paper Mills Ltd., Udvada, District Bulsar (Gujarat) (hereinafter referred to as the Respondents) are manufacturers of paper. Paper is excisable under item No. 17 of the First Schedule to the Central Excises Salt Act, 1944 (hereinafter referred to as CET). The dispute in the present matter relates to a variety of paper known as maplitho paper of grammage ramping from 140 grammes per sq. metre (GSM) to 179 GSM. Prior to 16 3.1976, the Respondents were clearing such paper as pulp-board falling under sub-item (3) of item No. 17 CET. On 16.3.1976, item No, 17 of the CET underwent certain legislative changes. From 16.3.1976 onwards the Respondents were clearing maplitho paper of the above grammage under sub-item (I) of item No. 17 CET as printing and writing paper. It appears that the Central Excise authori