Judgment

PARIPOORNAN

( 1 ) THIS batch of 4 connected appeals under the central Excises and Salt Act, 1944, is filed by the assessee by special leave granted by this court. The Revenue issued six demand notices against the assessee for recovery of differential duty involved in the clearances for different periods. The first batch of demand notices (Item Nos. 1 to 3, dated 18/6/1983, 20/7/1983 and 28/2/1984 involved a duty total amounting to Rs. 13,45,851. 76, as evidenced by the order of the Assistant Collector, central Excise, dated 11/6/1984, The second batch of demand notices (Item Nos. 4 to 6 involved a duty amounting to a total of Rs. 4,99,874. 85 as evidenced by the order of the Assistant Collector, central Excise, dated 17/6/1984.

( 2 ) THE assessee (the appellant herein) preferred appeals before the Appellate Collector against the aforesaid orders of the Assistant Collector. By a consolidated order in Appeals Nos. M-1231-1232/th-788-789/85, dated 6/8/1985 the Appellate Collector set aside the demands and allowed the appeals filed by the assessee. Thereupon, the Revenue filed two appeals before the Customs, Excise and Gold (Control) Appellate tribunal, hereinafter referred to a