- (1.) Leave granted.
(2.) Both these appeals, filed by the Union of India/Central Board of Excise & Customs, being aggrieved by the judgment and order dated 27th June, 2007 passed by the Madras High Court and dated 21st November, 2007 passed by Punjab and Haryana High Court involve similar issues and, therefore, we propose to dispose of both the appeals together by this common judgment and order.
(3.) In both the appeals, the concerned High Court held that the Circular No. Customs (in short 'the Circular') dated 17.1.2006 is beyond the powers conferred on the Central Board of Excise and Customs (in short the 'Board') under Section 151-A of the Act and. therefore, the said Circular was quashed and set aside.;