H.R. Syiem, Member (T)

1. By his order C.No. 2-CE/ APPEL/CHG/REV/83, dated 25-4-1986 the Collector of Central Excise (Appeals) New Delhi decided 37 appeals in respect of the assessment of steel products of thickness less than 3 mm and width of 75 mm or more. The period was prior to 1-8-1983. The Assistant Collector of Central Excise, Patiala approved 37 classifications filed by the manufacturers of iron and steel products and classified them as bars excisable under Item 26AA(ia). The Collector not being satisfied with the classification, caused appeals to be filed against these orders under Section 35E of the Central Excises and Salt Act before the Collector (Appeals), who decided that assessment should be under Item 26AA(iii); these appeals impugn that order of the Collector (Appeals).

2. Before the arguments started, the learned counsel for the department said that an order passed by the Collector (Appeals) in terms of Section 35E(4) on an application by the Collector of Central Excise is not appealable to the Tribunal, and that the right of appeal in a case like this has not been specifically given as in other cases; therefore this appeal is not maintainable. However in 1986(