MAHALAXMI EXPORTS Vs. COMMISSIONER OF C. EX., SURAT

JUDGEMENT

(1.) THESE two appeals are against the order of the Commissioner No. 07/Dem/2002, dated 18 -2 -2002. M/s. Mahalaxmi Exports is the appellant in Appeal No. E/1802/02 and the department is the appellant in Appeal No. E/736/03.

(2.) HEARD the learned SDR for the department, none appeared on behalf of M/s. Mahalaxmi Exports in spite of notice. Perused the records.

(3.) THE relevant facts, in brief, are as follows : -