HYGIENE PVT. LTD. Vs. C.C.E.

JUDGEMENT

(1.) Appellants filed these appeals against the adjudication orders passed by the Commissioner of Central Excise. As the common issue is involved in both the appeals, therefore, the both appeals are taken up together.

(2.) Heard both sides.

(3.) Appellants are engaged in the activity of cutting of Rolls of Aluminium Foils and Rolls of Tissue Paper of making Aluminium Foils, Toilet Rolls Face Tissue and Tissue Napkin.