Whether, in the facts and circumstances of this case, the Tribunal was justified in upholding the order of the commissioner dated 28.4.1998 with respect to (a) the excisability of the kimam and classification ... thereof under sub- heading 2404.49 prior to 23.7.1996 and under sub-heading 2404.40 w.e.f. 23.7.1996; (b) rationale for invoking the extended period of limitation under the proviso to section 11A(1); and (c) eligibility for the benefit of proforma/modvat credit in respect of the chewing tobacco kimam, is the question which arises for determination in these civil appeals filed by the appellant - assessee under section 35-L(b) of the Central Excise Act, 1944 (hereinafter referred to for the sake of brevity as "the 1944 Act").