ORDER

ASHOK BHAN, J.

1. Revenue has filed these appeals under Section 35-L of the Central Excise Act, 1944 (for short the Act) against the final order Nos.155-159 of 2002 dated 29.4.2002 passed by Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi (for short the Tribunal) in Appeal Nos.E/1484-1485/2000-B, E/1895-1896/2000-B, E/1869/2000-B whereby the Tribunal allowed the appeals filed by the respondents herein and set aside the order-in-original passed by the Commissioner, Central Excise(Adj.), New Delhi.

2. Facts in the case of M/s. India Thermit Corporation Ltd.:

M/s India Thermit Corporation Ltd., respondent No.1 herein, (for short ITCL)is engaged in the manufacture of Thermit Portion and Thermit Welding Equipments. Respondent as classifying these products under Chapter Heading 3810.00 and under various sub-headings of Chapter 84 respectively. The main product of the respondent is Thermit Portion used in jointing of rails of Indian Railways. Thermit Portion manufactured by the respondents are cleared by two methods:

(a) Outright sales to Indian Railways which is around 20% of the production along with consumables such as thimbles, ignition matches, asbestos powder, etc.