(1.) THESE are three revenue appeals against the common orders in Appeal No. 97, 98, 99/97 dt. 19.3.97 passed by the Commissioner Appeals, Trichy, allowing the benefit of Notification No. 136/94 dt. 10.11.94, the items described in (a) to (b) below in respect of the three respondents.
(2.) IN the prayer portion in appeal 1615/97 the revenue is restricting the grant of benefit of notification to the transformers alone and there is no indication in the ground challenging the benefit to the other items indicated in respective orders in original which have been delineated in Annx -I supra.
(3.) POINTING out to the above terms of the notification, learned SDR contents that the transformer cannot be said to be brought in connection with the production or manufacture or packaging of articles specified in Annex -II of the notification. Hence, the impugned order is required to be modified suitably.