(1.) These appeals are filed against the judgments of the Customs, Excise and Gold (Control) Appellate Tribunal (in short "CEGAT"), Calcutta dated 22.12.1998 and 19.05.1998.
(2.) Briefly stated, the facts are as follows: The respondents (herein) manufactured electric welding electrodes. They cleared the goods under R. 173-C(11) of the Central Excise Rules, 1944 . It is not disputed that R. 173-C(11) would apply to the respondents' case. The said rule, as it then stood, read as follows:
(3.) Two show-cause notices were issued on 30.10.1993 and 11.12.1992 in Civil Appeals Nos. 2288-89 of 1999 and one show-cause notice was issued on 22/23.03.1991 in Civil Appeals Nos. 3635-36 of 1999 specifying that even though price lists had been provisionally approved, the wholesale price at the factory gate existed and therefore that would be the assessable value for the goods.