ORDER :

Ashok Bhan, J.

These Appeals are directed against the Final order No. 192- 202/2001-B dated 11.4.2001 passed by the Customs, Excise & Gold (Control) Appellate Tribunal, New Delhi (for short 'the Tribunal') in Appeal Nos. E/3198/93-B, E/944/94-B, E/945/93-B & E/954/94-B whereby the Tribunal while dismissing the appeal filed by the assessee has affirmed the order passed by the authorities below.

2. Before the Tribunal, two fold submissions were raised:

(1) Whether the appellant was entitled to avail the benefit of exemption under Notification No. 217/86-CE.

(2) The other point involved in some of the appeals was regarding the availability of the benefit of Notification No. 281/86 to the goods manufactured in the workshop within a factory.

3. On the first point, the Tribunal on a concession made by the counsel for the parties, set aside the order passed by the Commissioner and remanded the matter back to the Commissioner for a fresh decision keeping in view the decision of the larger Bench of the Tribunal in Commissioner, Central Excise, Indore v. Surya Roshni Ltd. reported in 2001 (42) ELT 817. The finding recorded by the Tribunal on this point is not challenged before us and the s