(1.) These are 05 (five) appeal filed by the Revenue. Since the issue involved in these appeals is common, they were taken together for hearing and are being disposed of by this common order.
(2.) The appeal No. E/1376 -1378/2000 and E/136/2001 are filed by the Commissioner of Central Excise, Cochin against the Order -in -Appeal No. 63 to 65/2000 -CE dated 25.07.2000 and 91/2001 dt. 2.3.2001 whereas the appeal No. E/239/2001 is filed by the Commissioner of Central Excise, Calicut against the Order -in -Appeal No. 148/2001 -CE dated 30.03.2001 passed by the Commissioner of Customs and Central Excise (Appeals), Cochin.
(3.) Shri B.R. Jagadish, learned JDR appeared for the Appellants and Shri S.S. Radhakrishnan, Learned Advocate appeared for the Respondents.