K.S. Venkataramani, Member (T)

1. The petition has been filed seeking to adduce additional grounds which, for the reasons contained therein, is allowed.

2. E/Stay/716/87. The petition is seeking a say of the proceedings before the Collector for rendering a decision on merits on the issues raised in the Show Cause Notice dated 12/5/83 pursuant to the impugned order of the Collector dated 24-4-1987. Since we intend to take up the appeal filed before us against the Collector's Order dated 24-4-1987 today itself for disposal on merits, the petition has become infructuous and is accordingly dismissed.

3. A. No. E/430/87. - This appeal is directed against the order dated 24-4-1987 passed by the Collector of Central Excise, Madurai, by which he had held that the Collector had jurisdiction to issue the Show Cause Notice demanding duty from the appellants for a period March 1979 to May 1981 and the same is not hit by limitation.

4. The appellants are manufacturers of Hydrochloric Acid which was liable to excise duty under the erstwhile Central Excise Tariff Item 14G. The origin of the dispute is a Show Cause Notice issued on 12-5-1983 by the Superintendent of Central Excise (Technical) Mad