JUDGMENT

S.N. Variava, J.-Civil Appeal No. 6745 of 1999 is against the judgment of the Customs Excise & Gold (Control) Appellate Tribunal (CEGAT) dated 20th July, 1999, whereas Civil Appeal No. 6922 of 1999 is against the judgment of CEGAT dated 30th July, 1999.

2. The Appellants in these Appeals manufacture various drugs. In Civil Appeal No. 6745 of 1999 the concerned drugs are Mebendazole, Thrimethoprim, Tinidazole and Dexa-methazone. In the process of manufacture of above drugs certain intermediate products come into existence. For the purposes of this Appeal the intermediate products are Thiourea Derivatives, 3-4 Diamino Benzophenone, Anilino Compound, Brown Oil and Epoxy Derivatives. In Civil Appeal No. 6922 of 1999 the concerned drug is Ethnmbutol Hydrochroride. In the process of manufacture an intermediate product viz. D-2 Aminobatanol Tartrate is also manufactured.

3. The question in these two Appeals is whether excise duty is payable on these intermediate products and whether the Respondent were entitled to the extended period under Section 11A of the Central Excise and Salt Act, 1944. The questions being common in both the Appeals they are being disposed off by this commo