judgment

B. SUDERSHAN REDDY, J. —

1.These appeals preferred under Section 35L(b) of the Central Excise Act, 1944 (hereinafter referred to as ‘the Act’) are directed against a common order dated 22.12.2004 passed by the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as ‘CESTAT’) West Regional Bench, Mumbai by which Appeal Nos. E/304/2004, E/314/2004 and E/315/2004 filed by the respondent-assessee were allowed.

2.The facts briefly stated are as follows :

3.The respondents - M/s. Danmet Chemicals Pvt. Ltd. (hereinafter referred to as ‘DCPL’) were manufacturing the products ‘CRC 2-26 Aerosol’ and ‘CRC Acryform Aerosol’ since 1983. They were claiming exemption under Notification No. 120/84-CE dated 11.5.1984 for the product ‘CRC 2-26’ and SSI exemption under Notification No. 175/86-CE dated 1.3.1986 for the product ‘CRC Acryform’. In their declarations they claimed the classification of the products ‘CRC 2-26’ under Chapter 2710.99 and ‘CRC Acryform’ under Chapter 3203.40.

4.On the basis of the material gathered during the routine transit checks and other information the Department issued show cause notice dated 12.2.1993 to the respondent-assessee calling upo