Per P.G. Chacko : M/s. Ralson (India) Ltd. (appellants in Appeal No. 419/2002.) M/s. Metro Tyres Ltd. (in A No. 420/2002) and M/s Govind Rubber Ltd. (in A No.421/2002) are engaged in the manufacture of tyres and tubes of rubber for Bicycles and Cycle Rickshaws. They manufacture 'compounded rubber' of heading No.40.05 of the Central Excise Tariff Schedule and use the same captively in the manufacture of such tyres and tubes. Prior to 1.3.94 "compounded rubber" was wholly exempt from duty under Notification No.152/87-CE dated 25.5.87. This notification was rescinded by Notification No. 64/94-CE dated 1.3.94 whereby the exemption stood withdrawn. However, the exemption was restored to compounded rubber by Notification No. 74/94-CE dated 28.3.94. In the result, for the brief period from 1.3.94 to 27.3.94, there was no exemption from duty in respect of compounded rubber. This is the period relevant to the dispute in these appeals.

2. As the appellants had not paid duty of excise on compounded rubber cleared for captive consumption for the above period (1.3.94 to 27.3.94), the Department issued show-cause notice to them. The notices were contested on numerous grounds. The Commissione