S. Venkatesan, Sr. Vice-President

1. This is a revision application (hereinafter called "appeal") filed before the Central Government which under Section 35P of the Central Excises and Salt Act, 1944, stands transferred to this Tribunal to be disposed of as if it were an appeal presented before the Tribunal.

2. The appeal arises out of the appellants' claim for refund of special excise duty amounting to Rs. 19,504.92 paid by them on coated cotton fabrics during the period 12-3-80 to 31-3-80. It was their contention that during the above period the goods were exempt from special excise duty in terms of Notification No. 12/80 dated 12-3-80. On their claim being rejected by the Assistant Collector, they filed an appeal to the Appellate Collector which was also rejected. The matter has now come before us.

3. Appearing before us for the appellants, Dr. Gauri Shankar stated that he was not pressing the claim on the ground advanced before the authorities below. He however wished to press the claim on the basis of a new ground, namely that the levy of special excise duty on the goods in terms of the declaration under the Provisional Collection of Taxes Act appended to the Finance Bill, 1