S. N. Variava, J. - (1.) Civil Appeal No. 6745 of 1999 is against the judgment of the Customs Excise and Gold (Control) Appellate Tribunal (CEGAT) dated 20th July, 1999, whereas Civil Appeal No. 6922 of 1999 is against the judgment of CEGAT dated 30th July, 1999.
(2.) The Appellants in these Appeals manufacture various drugs. In Civil Appeal No. 6745 of 1999 the concerned drugs are Mebendazole. Thrimethoprim, Tinidazole and Dexa-methazone. In the process of manufacture of above drugs certain intermediate products come into existence. For the purposes of this Appeal the intermediate products are Thiourea Derivatives, 3-4 Diamino Benzophenone, Anilino Compound, Brown Oil and Epoxy Derivatives. In Civil Appeal No. 6922 of 1999 the concerned drug is Ethambutol Hydrochroride. In the process of manufacture an intermediate product viz. D-2 Aminobatanol Tartrate is also manufactured.
(3.) The question in these two Appeals is whether excise duty is payable on these intermediate products and whether the Respondents were entitled to the extended period under S. 11A of the Central Excise and Salt Act, 1944. The questions being common in both the Appeals they are being disposed of by this common Judgment. In both the cases it has been held by the CEGAT that the Appellants were liable to pay excise duty and that the claim was not time barred. Before the Orders of the Tribunal are considered it is necessary to set out the law on the subject.;