(1.) APPEAL No. E/3053/86 -C is directed against the Order No. M/178/AUR -20/86, dated 17 -3 -1986 of Collector (Appeals), Bombay.
(2.) A . No. E/798/89 -C is directed against order dated 10 -4 -1989 of Additional Collector, Aurangabad.
(3.) ISSUE in both these cases falls within the narrow compass : - admissibility of exemption in case of Steam, under Notification No. 118/75, produced and supplied by M/s. Brima Sugar Limited, Shreepur to the Brihan Maharashtra Sugar Syndicate Ltd., Pune, a factory situated in the same compound.