ORDER

1. The present appeal has been filed under Section 35-L(b) of the Central d Excise Act, 1944 (for short "the Act") impugning Final Order No. 925/2000-B dated 20-6-2000 in Appeal No. E/2677 of 1994-B passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi (for short "the Tribunal"), rejecting the appeal filed by the appellant assessee.

2. The appellants are engaged in the manufacture of malleable cast iron (MCI) inserts. These inserts are meant for the manufacture of concrete e sleepers for exclusive use by the Indian Railways. The appellant assessee was served with a show-cause notice dated 25-2-1994 under Section II-A of the Central Excises and Salt Act, 1944 on the ground that there was suppression of facts by the assessee regarding classification thereby making themselves eligible and taking the benefit of Notification No. 223/88-CE issued by the Central Government, Ministry of Finance. The show-cause notice, apart from holding that the assessee was not entitled to the benefit of Notification No.223/88-CE, also demanded differential duty for the exemption already availed by the assessee by suppression and misstatement. The appellants filed their obje