S. Venkatesan, Sr. Vice-President

1. These two appeals raise a question regarding the interpretation of Notification No. 201/79-CE, dated 4-6-79. They arise out of two orders passed by the Assistant Collector of Central Excise, IDO, Mysore, and the two corresponding Orders-in-appeal passed by the Collectors of Central Excise (Appeals), Madras.

2. When these two appeals were taken up for hearing, a question arose whether they were properly matters for a Special Bench. It was seen that the West Regional Bench of the Tribunal, in its Order dated 10-1-84 in Appeal No. A. 154/83 of Bajaj Tempo Limited, had also decided a matter in which the above notification was involved. Again, the South Regional Bench, in its Order in the case of Warner Hindustan Ltd., Hyderabad, reported in MANU/CC/0024/1983 : 1984 (16) E.L.T. 373, dealt with a matter arising out of the same notification. However, we also found that these two appeals originally came up before the South Regional Bench, and that Bench itself had taken the view that jurisdiction to decide these two appeals would lie with a Special Bench and had accordingly transferred them from itself. We were inclined to agree with the South Region