G. Sankaran, Member (T)

1. The 2 separate Orders-in-Original came to be passed by the Assistant Collector of Central Excise, Nasik, one in respect of "Carbide Blank and the other in respect of "Carbide Plugs and Rods" manufactured by the appellants. The Appellate Collector of Central Excise, Bombay, disposed of the 2 appeals filed by the appellants against the said 2 orders by a consolidated order bearing Nos. 1278/79 and 1279/79 dated 25-9-19/9. Aggrieved with the orders passed by the Appellate Collector the appellants preferred a Revision Application to the Central Government which, in terms of section 35-P of the Central Excises and Salt Act, 1944, has been transferred to this Tribunal for disposal as if it were an appeal presented before it.

2. Since there are 2 causes of action, the appellants were advised to file 2 separate appeals, which they have done.

3. The present part of the order deals with only the matter arising out of the Order-in-Original F. No, V/62/(17)617/76/TA dated 24-4-1978 passed by the Assistant Collector of Central Excise, Nasik and the order-in-Appeal by the Appellate Collector of Central Excise, Bombay, in relation thereto. The subject dealt with in th