S.D. Jha, Member (J)

1. These two Appeals-one a Revision Application presented to Government of India and transferred to the Tribunal as an appeal presented before it and the other an appeal to the Tribunal- raise common questions of fact and law and are disposed of by this common order.

2. The present proceedings are the outcome of show cause notices dated 6-2-1981 (Annexures 2 and 3) and 2-3-1982, the first two issued by the Assistant Collector of Central Excise, IDO, II Divn. Visakhapatnam and the last by Superintendent, Central Excise, Range VI, Visakhapatnam. By show cause notices dated 6-2-1981 it was proposed to classify the appellant's product coloured polystyrene compounds' under residuary Tariff Item No. 68 for the period 18-6-1977 to 10-8-1980 (Annex. 2) and 11-8-1980 to 31-12-1980 (Annex. 3). The details of the duty demanded are set out in annexures to show cause notices. Show cause notice dated 2-3-1982 relates to period 1-11-1981 to 31-1-1982 and is made on the basis of RT 12 returns. In respect of the afore-described product the show cause notice sets out the quantity and duty demanded.

3. The aforesaid show course notices and the demands arise against appellants i