(1.) THIS is an appeal against the orders of Commissioner (Appeals) No. 08/05(08 -AHD)Cus/Commr(A)/AHD dated 28 -1 -2005 & 09/2005(09 -AHD)Cus/Commr(A)/AHD, dated 2 -2 -2005, both the orders being interlinked.
(2.) HEARD both sides.
(3.) RELEVANT facts in brief are as follows :