JUDGMENT

A.S. Chandurkar, J. - This appeal under Section 35G of the Central Excise Act, 1944 (for short, "the said Act") was admitted on 9.3.2017 on the following substantial question of law :

2. The facts relevant for answering the aforesaid substantial question of law are that it is the case of the appellant that it is engaged in the manufacture of mechanical gates, parts and hoists that are required to be installed on dam constructed by the Government of Maharashtra. The work of construction of dams was undertaken by the Irrigation Department and as a part of that, the gates and hoists manufactured were supplied to the said Department. These goods were exempt from payment of excise duty in view of the exemption Notification No.74/1993 dated 28.2.1993. On 1.4.1996 Maharashtra Act No. XV of 1996 was enacted and the Vidarbha Irrigation Development Corporation was formed under that Act. According to the Revenue, the appellant lost benefit of exemption under Notification No.74/1993. With regard to the goods cleared for the period commencing from 1997-1998 to 2000-2001 a show cause notice was issued by the Office of the Directorate General of Central Excise Intelligence calling upon the