K.S. Venkataramani, Member (T)

1. This is an appeal directed against the order dated 4-3-1987 passed by the Collector, Central Excise (Appeals) Bombay by which the Collector had allowed review application made by the Collector of Central Excise, Bombay-II before him under Section 35E(4) of the Central Excises Salt Act and had set aside the order of the Assistant Collector of Central Excise Division IX of the Bombay-II Collectorate dated 30-3-1984. The brief facts are the Appellants herein manufactured Chemical laboratory and fine chemical. They are also engaged in the activity and of repacking and purification of laboratory and fine chemicals. The purification is carried out by them by process of recrystallisation and distillation. In their classification list from 1-4-1983 they had shown that such process of purification and distillation were not process of manufacture and they claimed exemption for such goods under Notification 77/83 dated 1-3-1983 as the value of all excisable goods cleared by them during the period 1982-83 amounted to Rs. 22,24,272/- excluding value of packed and purified goods which was Rs. 2.11 crores. A show cause notice was issued on 23-7-1983 by the