D.M. Vasavada, Member (J)

1. As subject matter of both these appeals is the same, we have heard them together and we dispose them of together by this common order.

2. Facts, stated briefly, are - assessee, M/s. Bright Brothers Ltd., manufacture articles of plastic (hereinafter referred to the 'said goods'). Prior to 1-3-1982, the said goods were classified under T.I. 15A(2) and during the period from 1-3-1982 to 10-5-1982, the said goods continued to be classifiable under T.I. 15A(2), but due to some mistake, the Excise Department asked the assessee to classify the goods under T.1.68 from 1-3-1982 and to pay excise duty accordingly. As a consequence thereof, the assessee did file the classification list in respect of the said goods under T.I. 68 and paid basic excise duty @ 8% ad valorem applicable under T.1.68 during the period 1-3-1982 to 22-4-1982. From 22-4-1982, the said goods were totally exempt from duty by virtue of Notification No. 149/82 dated 22-4-1982 which exemption was continued even after the passing of the Finance Bill on 10-5-1982 vide Notification No. 182/82 dated 11-5-1982. From 10-5-1982, the said goods were classified under T.1.68. During the period from 1-3