S. Kalyanam, Member (J)

1. The above appeals are filed by the Collector of Central Excise, Bangalore, respectively against the orders of the Collector of Central Excise (Appeals), Madras, dated 25-1-1984 and 3-5-1983 referred to supra, rejecting the appeal filed by the Assistant Collector of Central Excise (Legal) Headquarters Office, Bangalore under Section 35E(4) of the Central Excises and Salt Act, 1944, hereinafter referred to as the Act, pursuant to the direction of the Collector of Central Excise, Bangalore, dated 5-12-1983 and issued under Section 35E(2) of the Act. Since a common question of law and interpretation arises in both the appeals, they are taken up together and disposed of by a common order.

2. The Collector of Central Excise, Bangalore, in exercise of his suo motu revisional powers under Section 35E(2) of the Act and on examination of the proceedings of the Assistant Collector of Central Excise, IDO, Mysore, respectively in C. No. V/17/18/26/82 Ins., dated 30-9-1983 and C. No. V/17/18/61/82 Ins., dated 10-2-1983 on grounds of legality, propriety and correctness, directed the Assistant Collector of Central Excise, Legal to file appeals before the Collector of