K.S.JHAVERI,J. - (1.) Since both these appeals arise out of the same order, they are being decided by this common order.
(2.) By way of these appeals, the appellant has challenged the judgment and order of the Tribunal whereby the Tribunal has allowed the appeal preferred by the assessee.
(3.) This Court while admitting the Appeal No. 41/2008 on 5-11-2008, framed the following substantial questions of law:- "(i) Whether the CESTAT is correct in law in applying the ratio of its earlier decisions which are distinguishable as in the relied upon cases the OIO's were passed after 11-5-2001 whereas in the instant case the Order-in-Original was passed on 22-9-2000 which was prior to 11-5-2001 i.e. the date on which Section 3A was omitted? (ii) Whether the omission of Section 3A of the Central Excise Act, 1944 by Section 121 of Finance Act, 2001, without any saving clause would effect the proceedings in respect of which decision has already been taken prior to the date of omission?";