(1.) AS a common question of fact and law is involved in both these appeals, the same were heard together and are being disposed of by a common order.
(2.) THE appellants were issued two different show cause notices raising demand of duty against them in respect of their product, Super TT cleared at nil rate of duty during different periods involved in the said two appeals. The said notices have culminated into two different Orders impugned before us confirming proposed amount of duty and imposing personal penalty, as detailed below. Appeal No.Date of Show Cause NoticePeriod involvedDemand of duty Penalty
(3.) BRIEF facts of the cases are as under : -