JUDGMENT

Santosh Hegde, J.-The appellants herein are the manufacturers of forged steel products which was assessable to central excise duty under Tariff Item 26AA(ia). On the introduction of Tariff Item 68 in the first Schedule to the Central Excises & Salt Act, 1944 (the Act) w.e.f. 1.3.1985, a question arose whether the said product manufactured by the appellants by forging became liable for further duty under Tariff Item 68 because after the forging, the appellants are said to have subjected this product to certain other manufacturing processes like polishing and trimming to make the product suitable for its ultimate use. This dispute between the appellant and the Revenue had a chequered career going through the process of appeals, revision, writ petition before the Delhi High Court, then a remand, another round of appeal before the authorities and then ultimately another appeal to the Central Excise & Gold (Control) Appellate Tribunal ( the tribunal ) which was by then constituted, and from there to this Court by way of this statutory appeal. Thus, this litigation which started by virtue of an order made by the Assistant Collector on 21.1.1976 is now before us in the year 2002.