Judgment

DHARMADHIKARI, J.

( 1 ) THESE appeals have been preferred by the commissioner of central excise, shillong representing the department of central excise to assail separate orders passed in appeals by the Customs Excise and Gold (Control) Appellate Tribunal, kolkata [hereinafter referred to as cegat]. The C EG AT by the impugned orders has rejected thet appeals of the department of central excise and held in favour of the respondent - The North-Eastern tobacco Company Ltd. [for short the company] that it is eligible for claiming exemption from payment of duty under the central excise notification] no. 32/99-CE dated 08. 7. 1999, issued under subsection (1) of section 5a of Central Excise act of 1944 [hereinafter referred to as the act].

( 2 ) (THE principal question raised by the learned counsel on behalf of the department of central excise is whether the unit or factory established by the company in export promotion industrial park [hereinafter referred to as EPIP] at Amingaon in north-eastern state of Assam can claim the status of a new industrial unit within the meaning of sub-clause (a) of clause 3 of the exemption notification dated 08. 7. 1999. It is not in dispute that