ORDER

1. The present appeal has been filed by the Commissioner of Central Excise and Customs under Section 35 - L(b) of the Central Excises and Salt Act, 1944 (for short "the Act") against the judgment and final order dated 1 - 2 - 2000 passed by the Customs, Excise and Gold (Control) Appellate Tribunal (for short "the Tribunal"), Western Zone Bench, Mumhai in Appeal No. E/2237/98 - BOM in Order No. C - II/297/2000 whereby the Tribunal has set aside the order of the Commissioner of Central Excise and allowed the appeal filed by the respondent M/s Pan Pipes Respondents Ltd. (for short "the respondent").

2. The respondent after obtaining plain glazed tiles which were duty paid, processed them into decorated ceramic glazed wall tiles. The process, according to the respondent was of two types; the first type was screen printing tiles in which tiles were subjected to firing only for fastening the wet colours and the second variety was that of decorating glazed tiles which consisted of application of glass fritz of various colours as per the designs on the surface of the glazed tiles which on being fired would melt and blend with the surface of the tiles thereby turning the glazed tiles