- (1.) These appeals preferred under Section 35L(b) of the Central Excise Act, 1944 (hereinafter referred to as 'the Act') are directed against a common order dated 22.12.2004 passed by the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as 'CESTAT') West Regional Bench, Mumbai by which Appeal Nos. E/304/2004, E/314/2004 and E/315/2004 filed by the respondent-assessee were allowed.
(2.) The facts briefly stated are as follows:
(3.) The respondents - M/s. Danmet Chemicals Pvt. Ltd. (hereinafter referred to as 'DCPL') were manufacturing the products 'CRC 2-26 Aerosol' and 'CRC Acryform Aerosol' since 1983. They were claiming exemption under Notification No. 120/84-CE dated 11.5.1984 for the product 'CRC 2-26' and SSI exemption under Notification No. 175/86-CE dated 1.3.1986 for the product 'CRC Acryform'. In their declarations they claimed the classification of the products 'CRC 2-26' under Chapter 2710.99 and 'CRC Acryform' under Chapter 3203.40.;