1995 (12) TMI 132

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..... Agarwal, Member (J)]. These are five appeals by the Revenue involving interpretation of Notification No. 222/77-CE., dated 15-7-1977. 2. Brief facts of the case are - A. Nos. E/2603 to 2605/89-D : In these appeals M/s. S.N. Synthesis and M/s. Scientific Compounds and Processes are manufacturers of `Sabena Scouring Powder. These units availed the benefit of exemption Notification No. 222 .....

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..... e issuance of the show cause notice, the respondents went on appeal before the Collector (Appeals) against the said direction issued by the Range Superintendent. The Collector (Appeals) allowed the appeals, inter alia, observing that the goods in question were manufactured without the aid of power : that the goods are sent to repacking units on sale and not on behalf of the manufacturers for repac .....

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..... e the present appeals are of 1989. Accordingly, we heard the learned SDRs and perused the record. 4. Shri A.K. Madan, learned SDR, submitted that in these appeals, the appeals filed by the respondents before the Collector (Appeals) were not maintainable, since neither the Show Cause Notice nor any adjudication order was passed by the competent authorities. In other words, his submission was that .....

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