K.L. Rekhi, Member (T)

1. The captioned revision show cause notice issued by the Central Government under the then Section 36(2) of Central Excises and Salt Act, 1944 is, on transfer of the proceedings to this Tribunal, now before us for disposal as if it were an appeal filed by the department.

2. The respondents are riot represented before us today despite notice issued to them by registered post on 10-9-1986. However, we have perused their written reply to the Central Government's show cause notice, heard the learned representative of the department, examined the record and considered the matter carefully, since a common issue is involved in these five appeals, we make this combined order to dispose of all of them.

3. The facts, in brief are, that the respondents purchase aluminium rods which have borne Central Excise duty under Item 27(a) of the Central Excise Tariff. From these rods, they first draw aluminium wire of 10 SWG or less and then manufacture therefrom All Aluminium Conductors (AAC) and Aluminium Conductors Steel Reinforced (ACSR). They pay duty on clearance of their final product - AAC and ACSR Conductors-under the residuary Sub-item (ii) of Item 33B of the tariff