(1.) BOTH the above appeals have been filed challenging the common order dated 18.08.2011 passed by the 1st respondent vide his proceedings in Pa. Mu. No. 26910/No. 1/04 in Appeal No. 30231/No. 1/2003 and Appeal No. 30232/No. 1/2003, respectively.
(2.) SINCE the issue involved in both the appeals is one and the same and the parties in both the appeals are also one and the same, these appeals are disposed of by way of this common judgment.
(3.) HEARD the submissions made on either side and perused the materials available on record.