JUDGMENT

Ganguly, J. —

1. These statutory appeals (Civil Appeal Nos. 1921-1923 of 2003) have been filed under Section 35-L (b) of the Central Excise Act, 1944 (the Act), against the judgment and final Order No. 353-355/2002-A, dated 8th August, 2002, passed by the Customs, Excise and Gold (Control) Appellate Tribunal, Bench-A, New Delhi.

2. The material facts are that the respondent- assessee, M/s. Pepsi Foods Ltd. is engaged, inter alia, in the manufacture of edibles, marketed under the names of Potato Chips, Baked Cheetos Balls, Monster Munch, etc. These are covered under Chapter Sub-Headings 2001.10 and 1904.10 of the Central Excise Tariff Act, 1985 (Act 5 of 1986). Uptill 12th January, 1998, as much as 96% of these products manufactured by the respondent, were sold to M/s. Frito-Lay India, a ‘related person’, and the balance of 4% were sold to independent wholesale buyers. From 12th January, 1998, the sale pattern between the two was changed, wherein M/s. Pepsi Foods Ltd. started manufacturing the aforesaid products on behalf of M/s. Frito-Lay India.

3. By a communication dated 15th December, 1997 addressed to the Assistant Commissioner, Central Excise, Division Jalandhar, the