G. Sankaran, Member (J)

1. The present proceedings arise out of a Show Cause Notice dated 6th October, 1980 issued by the Central Government to M/s. Madras Rubber Factory Ltd., Madras (hereinafter referred to as MRF) under Section 36(2) of the Central Excises 5c Salt Act, 1944 (hereinafter referred to as the Act). The notice was in relation to Order-in-Appeal No. 1215/80 dated 21-4-1980 passed by the Appellate Collector of Central Excise, Madras, whereby the Appellate Collector disposed of the appeal before him against the order of adjudication dated 24-1-1978 passed by the Assistant Collector of Central Excise, Madras.

2. The proceedings initiated with the issue of the aforesaid Show Cause Notice came to be transferred to this Tribunal in terms of Section 35P(2) of the Central Excises Salt Act for disposal as if it were an appeal filed before it.

3. The Supreme Court, in Special Leave Petition (Civil) Nos. 1409-10/77, 10108/80 C.A. Nos. 3195/79 and 6811/83 (The Assistant Collector of Central Excise etc. etc. v. Madras Rubber Factory, etc. etc.), passed an order dated 8-11-1983 directing the Tribunal to dispose of the question as to whether the sales effected by MRF at their