Judgment

Kapadia, J.—These appeals under section 35L(b) of Central Excise Act, 1944 are directed against a majority decision dated 11.1.1999 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi, by which common order, the Appeal Nos. E-736/91-C, E-738/91-C and E/747/91-C filed by the appellant were dismissed.

2. The facts, briefly, stated are as follows:

M/s Sarabhai M. Chemicals, the appellant herein, is a manufacturer of bulk drugs in India. It manufactures Ascorbic Acid and Salts of I.P. (Vitamin ‘C’) as well as Sorbitol Solution U.S.P. The said goods fall under chapter heading 29 of Central Excise Tariff Act, 1985.

3. By notification No. 234/86 dated 3.4.1986, the Central Government exempted the bulk drugs as defined in the said notification from payment of excise duty. The appellant submitted its classification list for approval claiming exemption under the said notification. By letter dated 17.4.1986, the Assistant Collector permitted the appellant to clear the bulk drugs under the above notification subject to production of a certificate from the Drugs Controller, Government of India. The appellant obtained certificates from the Drugs Controller