HARITA GRAMMER LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THE issue being common in all these appeals filed by two different parties, therefore, all the 19 appeals are taken up for disposal as per law.

(2.) THE issue involved in these appeals is -

(3.) WE have heard learned Counsel Shri G. Sampath for both the appellants who submits that in both the appellants' own case, the matter came up for consideration before this Bench and by Final Order Nos. 1198 and 1199/2002, dated 29 -10 -2002, the Tribunal decided the following issues -