Judgment

Thakker, J.—Both these appeals arise out of a common order passed by the Customs Excise and Gold (Control) Appellate Tribunal, Western Regional Bench at Bombay (hereinafter referred to as ‘CEGAT’) on 1st June, 1999 by which it confirmed the orders in original passed by Assistant Collector Central Excise, Valsad and affirmed by Collector of Central Excise (Appeals), Ahmedabad.

2. Before dealing with the points raised by the parties in the present appeals, relevant facts of both the cases may be stated in brief. Civil Appeal No. 6832 of 1999 is filed by M/s. Sahakari Khand Udyog Mandal Ltd. (‘Mandal’ for short). According to the Mandal, it is engaged in manufacturing sugar falling under sub-item (1) of Item No. 1 of the First Schedule to the Central Excise and Salt Act, 1944 (hereinafter referred to as ‘the Act’). The appellant-Mandal vide its letter dated 14th August, 1978 addressed to the Range Forest Officer, Billimora, claimed rebate of Rs. 6,92,779.59 ps. The refund was claimed on the basis of Notification No. 257/76 dated September 30, 1976. The Notification was issued by the Government in exercise of the powers under sub-rule (1) of Rule 8 of Central Excise Rules, 1944