1. When this appeal came up for hearing on 22-9-1988, the appellants made a preliminary point that the proceedings before the Collector, who had passed the impugned order aforesaid, were without jurisdiction and that the three show cause notices issued to the appellants by the authorities were null and void. The Bench heard both sides on the preliminary point and reserved orders thereon. The following order recorded by the Bench disposes of the preliminary point of the appellants.

The facts, insofar as they are material for disposal of the preliminary point, are that during the course of a survey of the Industrial Estate, in which the appellant unit is located, Central Excise Officers noticed that the appellants were engaged in manufacture of forged brass shapes and Sections [falling under Item 26A (3) (ii) of the erstwhile Central Excise Tariff] without a Central Excise Licence and that they had been removing the said articles without payment of Central Excise duty and without following the statutory Central Excise requirements. After investigations, the authorities served the following three show cause notices on the appellants :

(1) Show cause notice dated 6-10-1985 for the p