( 1 ) THIS writ petition has been filed for quashing the order dated 14-5-2003 (Annex. 10) passed by the Customs Excise and Gold (Control) Appellate Tribunal, hereinafter called the cegat, by which the Tribunal has dismissed the appeal against the orders dated 7-8-1998 and 24-11-1998 passed by the adjudicating authority.

( 2 ) FACTS and circumstances giving rise to this case are that the petitioner No. 1 claims that it manufactures Ayurvedic medicines since 1986 after obtaining the licence under the Drugs and cosmetics Act, 1940 hereinafter called the Act 1940 and the Rules framed thereunder, hereinafter called the Rules. In September, 1987, the officers of the Central Excise department conducted investigation in the process of manufacturing of the products by the petitioner No. 1 as well as nature thereof. In 1988, dispute arose as to whether the products manufactured by petitioner No. 1 could fall within the category of Ayurvedic medicines or were in fact Cosmetics used for the care and condition of the skin and hair, and were liable to duty under the Central excise Tariff Act, 1985, hereinafter called the act 1985. For that purpose, the provisions of section 11