(1.) THE Appeal No. C/10/2004 is by M/s. Malwi Ship Breaking against the order of the Commissioner (Appeals) No. 349/2003(123 -JMN) Cus./Commr(A)Ahd, dt. 15 -10 -03.
(2.) ALL these three appeals involve a common issue and therefore, being dealt with by a common order.
(3.) HEARD both sides.