(1.) Since identical question of law has been raised in both these two appeals, the same were taken up for hearing together and are being disposed of by this common judgement.
(2.) Appellant revenue has challenged order dated 26.11.2008 passed by the Customs, Excise & Service Tax Appellate Tribunal (the Tribunal), proposing the following substantial questions of law:
(3.) Vide order dated 11th March 2010, this Court has issued notice for final disposal in the following terms: