JUDGMENT

Dr. Mukundakam Sharma, J. —

1. The short question which arises for determination in this Civil Appeal filed by the Assessee under Section 35L(b) of the Central Excise Act, 1944 is whether “Vitamin A Acetate Crude” and “Vitamin A Palmitate” (hereinafter referred to as the product in question) or “Crude Vitamin A” is excisable to duty.

2. The present appeal filed by the appellant - assessee herein under Section 35L(b) of the Central Excise Act, 1944 (hereinafter referred to as ‘the Act’) arises out of an order dated 16.05.2002 passed by the Customs, Excise Gold Control Appellate Tribunal, West Zonal Bench at Mumbai (hereinafter referred to as ‘the CEGAT’) in appeal No. E/2404/96-Bom holding that “crude vitamin A” is marketable and hence liable to duty.

3. The appellant - assessee is engaged in the manufacture of Vitamin A in a finished and marketable form. These are cleared on payment of applicable excise duties under Heading 29.36 of the Schedule to the Central Excise Tariff Act, 1985. The assessee is also engaged in the manufacture of animal feed supplements with the brand name ‘Rovimix’ (now called ‘Endomie’) and ‘Rovibe’ (now called ‘Endobee’).

4. During the intermediate