G. Sankaran, Member (T)

1. The facts of the case, briefly stated, are that the Assistant Collector of Central Excise, Rourkela, vide his letter dated 13-10-1983, addressed to the appellants, intimated them that according to Notification No. 118/75, as amended by Notification No. 105/82 dated 28-2-1982, goods falling under Tariff Item No, 68 C.E.T. could be removed to another factory of the same manufacturer under Chapter-X Procedure of the Central Excise Rules for further manufacture. He also said in the letter that he was directed to inform the appellants that their application for issue of L-6 Licence for obtaining rejected reel core as raw material for making pulp could not be acceded to.

2. M/s. Orient Paper Mills pursued the matter in appeal. Vide Order-in-Appeal No. 1/OR/84 dated 4-1-1984, the Collector of Central Excise (Appeals), Calcutta allowed the appeal because the appellants, according to him, were entitled to the aforesaid exemption notification. The Collector (Appeals) ordered that L-6 licence should be granted to the appellants and that they should be allowed to obtain reel core rejects without payment of duty in terms of the said notification.

3. The Collector of