Per: Shri P.K. Desai : Though this group of appeals filed by the Revenue exercising powers under Section 129-D (1) of the Customs Act, involve in consideration of three different orders passed by the Collector of Customs-II at Mumbai, because the main issue for consideration is the same, all the appeals have been argued together and are being disposed of by this common order.

2. First group of appeals (C/375-R/95, C/384 to 386-R/95) are in relation to the order CAO/No. 117/94 CAC, second group of appeals (C/411 to 414-R/95) are against order CAO/No. 116/94 CAC and third group of appeals (C/432 to 435-R/95) are related to order CAO/No. 118/94 CAC. All the orders are dt. 24.6.94. In the first and second group of appeals, the Orders-in-Original are for dropping the proceedings on the ground that the officer issuing the Show Cause Notices, was not the proper officer authorised to issue such Show Cause Notices, whereas in the third group of appeals, the adjudicating authority has, while dropping the part of the proceedings on the same ground as indicated above, have dropped the other part of the demand, by giving his findings on the merits.

3. Confining to the facts necessary for app