(1.) A common issue is involved in all these appeals and hence all the appeals along with cross -objections are taken up for disposal. The relevant facts of the case in brief as revealed from the impugned order are as under: -
(2.) 516/2001 dated 30.3.2001 5/2000 7/2000 Godrej & Boyce Ltd. Ambattur 477/2001 dated 19.3.2001 3/2000 8/2000 Godrej & Boyce Ltd. Ambattur
(3.) 1168/2001 dated 30.8.2001 8/2000 5/2001 (a) Children Education Society(b) Arunachalam & Co.(c) Sanmar Alloy Castings(d) Sundaram Finance Ltd.(e) Godrej Agrovet