A.K. Srinivasamurthy, Member-Judicial

1. This is a Revision Application filed before the Central Government by the appellant which stands transferred to the Appellate Tribunal for disposal as if 'if were an appeal filed before it. .

2. For a proper appreciation of the issues involved in this appeal it may be relevant to set out briefly the facts of the case leading to this appeal. The appellant in this case is a private limited company incorporated under the Companies Act, 1956 and was, Inter alia, engaged in the manufacture of hospital equipment and equipment for canteen of big industrial concerns at his factory. The item which is the subject-matter of this appeal is the Heavy Duty Hot Food Cabinet for canteens of big industrial units. This item was being classified as non-excisable upto 28-2-1975, the same not falling under any of the Central Excise Tariff Items 1 to 66. But subsequent to the insertion of the new Tariff Item 68-"All other goods not elsewhere specified" w.e.f. 1-3-1975, the Item in question came to be classified under that Tariff Item i.e. Tariff Item 68 and all the goods had been cleared by the appellant on payment of duty at the then prevailing rate. However,