ORDER

Per Shri V.P. Gulati: This is a transferred appeal. The Hon'ble President of the Tribunal has directed the appeal to be transferred to SRB for disposal as the Special Bench of the Tribunal has observed that when the matter came up for hearing no question relating to interpretation of Notification 22/82 was found involved and therefore, the appeal is required to be heard by SRB, Madras.

2. This appeal has been filed by the Revenue against the order of the Collector of Central Excise (Appeals), Madras. Under the impugned order, the learned lower appellate authority has held that the respondents did not exceed the limit prescribed for availing the benefit of Notification 22/82 as the evidence in support of the charge of over writing against the respondents in the records was not sufficient to sustain the charge. The appellant-Collector, however, in the grounds of appeal has urged that the respondents had for 31/12/84 entered production as 20 gross for that day, which was later corrected as 10 gross with the intention to avail of the benefit of Notification 22/82. It has been urged that the respondents after entering the figure 20 gross found that they would be exceeding the limit