JUDGMENT

Lokeshwar Singh Panta, J.—M/s. Quinn India Limited - the appellant-assessee has filed the present Statutory appeal under Section 35L of the Central Excise Act, 1944 (for short “the Act”) against the Final Order No. 1860/2000 dated 22.12.2000 recorded by the Customs, Excise, Gold (Control) Appellate Tribunal, South Zone Bench, Chennai (hereinafter referred to as “the Tribunal”) in Civil Appeal Nos. E/1299/94-C and E/CO/366/94-C. By the impugned order, the Tribunal has allowed the appeal filed by the Commissioner of Central Excise, Hyderabad (hereinafter referred to as “the Revenue”) and set aside the order - Appeal No. 2/94(H)(D) CE dated 28.2.1994 of the Collector of Central Excise (Appeals).

2. The assessee was engaged in the manufacture of Penetrator - 4893 falling under tariff item No. 68 of the old tariff since 1980 to 1986. The assessee was paying the excise duty on the product till the new tariff was introduced. After the new tariff, the product was being cleared under sub-heading No. 3801.19 as finishing agents, Dye Carriers to accelerate the dying or fixing of dyestuff and other products and preparations of kind used in textile, paper, leather or like newspapers not