Judgement

SABYASACHI MUKHARJI, J.:- This is an appeal under Section 35L(b) of the Central Excises and Salt Act, 1944 (hereinafter referred to as the Act). The appeal is directed against the order dated 2nd November, 1987 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi (hereinafter referred to as the Tribunal). The respondent, viz., M/s. Ambalal Sarabhai Enterprises manufacture sorbitol falling under item 68 of the erstwhile Central Excise Tariff. There was a visit to the factory premises of the respondent by the Central Excise Officers on 26th February, 1985. It was alleged that it was found that the respondent manufactured and captively consumed starch hydrolysate but the respondent had failed to take out a licence with reference to the said manufacture of starch hydrolysate and had been removing the same without, according to the appellant, payment of duty and without observing the necessary central excise formalities. It was the view of the revenue that starch hydrolysate was glucose and, therefore, fell under Item I -E of the Central Excise Tariff, which covered glucose in whatever form including liquid glucose. Accordingly, a show cause notice was