“This is an appeal against the decision of the Customs, Excise & Gold (Control) Appellate Tribunal dated the 27th January, 1988 under Sec. 35L (b) of the Central Excises and Salt Act, 1944.
In view of the facts and the circumstances as enumerated in the judgment of the Tribunal in paragraph 4 onwards, we are of the opinion that the decision of the Tribunal is correct. In the premises there is no merit in these appeals. The appeals must fail and are, therefore, dismissed accordingly.”