S.C. Dharmadhikari, J.

1. These two matters can be disposed of by a common order.

2. We take up first Central Excise Appeal No.179 of 2014. Having heard both sides and perusing the order of the Tribunal we proceed to admit this appeal on the following substantial questions of law:

[i] Whether, under the facts and circumstances of the case, the Appellate Tribunal erred in committing yet another instance of judicial indiscipline by not following binding precedent in case of S.D. Fine Chemicals affirmed by the Hon'ble Supreme Court which was followed in the decision of the Appellate Tribunal in case of E. Merck under identical facts for the past period, which had attained finality since no appeal was filed against that decision?

[ii] Whether, under the facts and circumstances of the case, the Appellate Tribunal is correct in allowing the Respondent to argue & lead evidence as regards percentage of value addition achieved in the processes undertaken, at the final hearing stage, especially when such an allegation was never raised either in show cause notice or in the appeal filed before it and no evidence was led at any earlier stage?

[iii] Whether, under the facts and circumstan