(1.) In view of the common issues involved in all these appeals between the same parties, they have been taken up together for passing a common judgment.
(2.) Challenging the orders of the Tribunal for the assessment years, 1995-96, 1996-97, 1997-98, 1998-99, 2000-01, 2002-03 and 2005-06, respectively, the Revenue has come forward to file these appeals by raising the following substantial questions of law:
(3.) Facts in brief:-