Judgement

RANGANATH MISRA, J. :- These appeals under S. 35-L of the Central Excises and Salt Act of 1944 (hereinafter referred to as the Act) are directed against the decision of the Customs, Excise and Gold (Control) Appellate Tribunal, affirming the appellate order passed by the Collector (Appeals), Central Excise, Madras.

2. The appellants are manufacturers of fireworks. Each of them claimed refund of duty on the footing that they were exempted from payment thereof under Notification No. 179/77 dt. 18-6-1977 as the goods manufactured by them were covered by Tariff Item No. 68 and in relation to such manufacturers no process was ordinarily carried on with the aid of power. The claims for refund related to the period covering parts of 1977 and 1978 were rejected by the Assistant Collector and such rejection wasupheld in appeal. Revisions directed against the appellates decision were filed before the Central Government which stood transferred to Tribunal for disposal in accordance with the amended law. The Exemption Notification read thus :-

"In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts all good