Judgment

SABYASACHI MUKHARJI, J.:- These appeals under Section 35L (b) of the Central Excises & Salt Act, 1944 (hereinafter called the Act) are against the orders Nos. 450-452 of 1985 A dated 4th July, 1985, 473/184A and 474/84A both dated 21st June, 1984 passed by the Customs, Excise & Gold (Control) Appellate Tribunal (hereinafter referred to as the Tribunal).

2. The appellant is a division of Mc Dowell & Co. Ltd. It has its factory at, inter alia, Visakhapatnam. There it manufactures and sells fusel oil/Styrene Monomer falling under Tariff Item No. 68 of the 1st Schedule to the Act. The case of the appellant is that the said fusel oil is a completely manufactured article and after completion of its manufacture, it is stored in storage tanks, duly approved for this purpose. It is at this stage that the quantity of fusel oil/ Styrene Monomer manufactured, according to the appellant, is entered in the RG-1 Register maintained for goods manufactured by the appellant. It is also the case of the appellant that the said fusel oil/Styrene Monomer manufactured by it is sold in bulk and delivered to the customers at the appellants factory. The fusel oil/ Styrene Monomer is also capable of b