JUDGMENT

SABYASACHI MUKHARJI, J. : — These are appeals under Section 35L(b) of the Central Excises and Salt Act, 1944 (hereinafter referred to as the Act) arising out of the orders dated 7th October, 1987 of the Customs Excise and Gold (Control) Appellate Tribunal (hereinafter referred to as the Tribunal). Revenue is the appellant herein. The respondent-company manufactures L.P.G.F. valves and regulators falling under Tariff Item 68 of the Central Excise Tariff. The respondent-company was receiving brass rods manufactured by M/s. Bhandary Metal Corporation, Bombay and availed set off of duty as stipulated under Notification No. 178/77 dated 18th June, 1977. The brass rods were assessed under T.I. 68 during the period from 24th July, 1978 to 3lst of March, 1979. With effect from Ist April, 1979 brass rods manufactured by M/s. Bhandary Metal Corporation, Bombay were assessed under T.I. 26A(l)(a), as mentioned in the relevant G.P. 1 of the manufacturer. It was, however, noticed by the Superintendent of Central Excise Range XV, Surat that the respondent company had received brass rods, the goods other than falling under Tariff Item 68 and had availed incorrect set off of duty amounting