K THANGAVEL Vs. ASSISTANT COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) SINCE the issue raised in all these matters is one and the same, they are being disposed of by the following common order.

(2.) AGGRIEVED by the order of the Customs, Excise and Gold control Appellate Tribunal (in short CEGAT ), Chennai 6, remitting the matter back to the Original Authority for de novo consideration, the appellants and the petitioners i. e. , Lorry Body Works, filed the above writ appeals and writ petitions.

(3.) HEARD Mr. R. Thiyagarajan and mr. C. Natarajan , learned senior counsel for the appellants and writ petitioners as well as Mr. V.T. Gopalan , learned Additional Solicitor General for the central Excise Department.