JUDGMENT

Dr. ARIJIT PASAYAT, J.—

1.Challenge in these appeals is to the order passed by the Division Bench of the Gujarat High Court dismissing the writ petition filed against the orders of the Customs, Excise & (Gold) Control Appellate Tribunal, West Regional Bench, at Mumbai (in short ‘CEGAT’).

2.Background facts in Civil Appeal No.5109 of 2002 in a nutshell are as follow :

“A show-cause notice was issued to the appellant alleging that the appellant was not entitled to the exemption under Notification No.208/83-CE dated 1.8.1983 on the final product falling under Tariff Item No.25(9)(ii). Allegation was that the appellant M/s Jay Mahakali Rolling Mills had contravened the provisions of Rule 174 of the Central Excise Rules, 1944 (in short the ‘Rules’) read with Section 6 of the Central Excise and Salt At, 1944 (in short the ‘Act’) and Rules 173-B; 53 read with 173-G(4); 9(1), 49, 52-A read with 173-G(1), 173-G(2) and 174-F; 54 read with 173-F(3) of the Rules and thereby committed the offence of the nature described in clauses (a), (b), (c) & (d) of sub rule (1) of Rule 173(Q) of the Rules by reasons of wilful misstatement, suppression of facts with intent to evade payment of centra