JAI STEELS (INDIA), Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) Appeals No. E/2301, 2302, 2303/2007 arise out of common order in appeal Nos. 333 to 335/HKS/CE/JPR -II/07 of Commissioner (Appeals) dated 29.5.2007 involving three different appellants. Appeal No. E/2348/2007 arises out of the order in appeal No. 346/HKS/CE/JPR -II/07 dated 31.5.2007 passed by the Commissioner (Appeals) which set aside the order of the original authority which was in favour of the party.

(2.) All these appeals involve common facts and law and accordingly, they are being dealt with by a common order.

(3.) 1 The manufacturing process as submitted by Shri O.P. Agarwal, learned Chartered Account for the appellants, in brief, are as follows: