S. Duggal, Member (J)

1. This appeal to the Tribunal is directed against an order passed by the Collector of Central Excise, Pune on 3-10-1983 whereby he reviewed the order dated 18-11-1980 passed by Assistant Collector, Central Excise, Pune. The impugned order of the Collector was passed in pursuance to Review Notice having been served bearing the date 13-11-1981 in exercise of the power vested in him under Section 35A(2) of the Central Excises and Salt Act, 1944, as it then existed, (hereinafter referred to as the Act).

2. The facts, so far as relevant to the controversy now before us, are that the Assistant Collector had served two successive notices on the appellants, one dated 12-3-1980 and the other dated 16-5-1980 raising demand for butter, pasteurised/unpasteurised, alleged to have been manufactured, and cleared by the Military Dairy Farm, Kirkee, Pune (appellants herein) during the period 1976-77 to 31-3-1980. The Assistant Collector, after consideration of the material before him, confirmed the demand of duty with reference to non-pasteurised butter, only for the period 18-6-1977 to 31-3-1978 which came to Rs. 5053.40. He held other clearances, which were subject-matte