JUDGMENT

D.K. Jain, J.:

1. The Commissioner of Central Excise has preferred this batch of Civil Appeals under Section 35-L(b) of the Central Excise Act, 1944 (for short “the Act”), questioning the correctness of the orders passed by the Customs, Excise and Service Tax Appellate Tribunal, West Regional Bench at Mumbai (for short “the Tribunal”) whereby the appeals filed by the respondent-assessee (for short “the assessee”) have been allowed and the applications filed by the Commissioner for rectification of mistakes in the main orders have been dismissed.

2. As all the appeals involved a common question of law, pertaining to the same assessee, these were heard together and are being disposed of by this common judgment. However, in order to appreciate the issue involved and the rival stands thereon, for the sake of convenience, we shall advert to the facts emerging from C.A. No. 7627 of 2005 arising out of Tribunal’s order in appeal No. E/1050/03-Mum and E/Rom-691/04- Mum.

3. The assessee, a body Corporate, is engaged in the manufacture and clearance of “Rosin” and “Turpentine Oil”. As per some literature placed on record, “Rosin” is the resinous constituent of the Oleo-resin exuded