ALBERT DAVID LTD. Vs. COMMISSIONER, CENTRAL EXCISE

JUDGEMENT

(1.) The aforesaid appeals have been filed under section 35G of the Central Excise Act.

(2.) The Central Excise Appeal No.36 of 2005 has been filed against the order dated 28th of December, 2004 passed by the Customs, Excise and Service Tax Appellate Tribunal in Excise Appeal No.E/2497-98/2002/NB(A) and Excise Appeal No. E/656/ 2003/NB(A). While Central Excise Appeal No.58 of 2000 has been filed against the order dated 22nd of February, 2005 passed by the Appellate Tribunal in Excise Appeal No.E/764/04-NB(B).

(3.) The learned counsel for the parties jointly stated at the bar that identical questions of fact and law are involved in these appeals. The arguments were advanced with reference to the Central Excise Appeal No.36 of 2005. The facts are taken from the record of the said appeal.