Judgment

Kapadia, J.—These appeals under section 35L of Central Excise Act, 1944, (hereinafter referred to for the sake of brevity as “the said 1944 Act”) are filed by the Department seeking to challenge the order dated 26.4.1999 passed by the Customs Excise and Gold (Control) Appellate Tribunal (for short `the tribunal’) in appeal No. E/689-692 of 1995.

2. The facts giving rise to these civil appeals, briefly stated, are as follows :

On 17th December, 1993 M/s. Eswaran & Sons Engineers Limited (hereafter referred to as ‘the assessee’) was engaged in the manufacture of Minimum Oil Circuit Breakers. The assessee paid duty by classifying the same under Tariff sub heading 8535 of Central Excise Tariff Act, 1985. According to the Department the item was classifiable under sub heading 8537. Accordingly, four show cause notices were issued on; 17.12.1993 for the period 30.6.1993 to 31.8.1993; show cause notice dated 4.4.1994 for the period 13.9.1993 to 30.9.1993; show cause notice dated 31.5.1994 for the period 1.11.1993 to 28.2.1994 and show cause notice dated August 1994 for the period March 1994 to August 1994. By the aforestated four shows cause notices, the Department called upon the a