G. Sankaran, President

1. This is an appeal against Order-in Appeal No. 147/86(H)(D) dated 6-10-1986, passed by the Collector of Central Excise (Appeals), Madras, allowing the application filed under directions of the Collector of Central Excise, Hyderabad, under Section 35E(4) of the Central Excises and Salt Act, 1944 (hereinafter 'the Act', for short), against the Assistant Collector's order C. No. IV/16/SRP/38/84 VC. I dated 19-7-1985.

2. The facts of the case, briefly stated, are that the appellants filed a classification list No. 13/85 on 12-2-1985 hi respect inter alia of maleic resins of various grades, marketed under the brand name of "Hylak Polyester Resins". It was claimed that these resins qualified for duty exemption in terms of Central Excise Notification No. 70/84 as maleic resins. In the earlier classification list of 28-4-1984, these resins were not shown as maleic resins but separately and as liable to duty in terms of Notification No. 241/82. After issue of a show cause notice and holding adjudication proceedings, the Assistant Collector extended the benefit of Notification No. 70/84. It was against this order that the Collector of Central Excise, Hyderabad, ca