- (1.) THE issue raised in these appeals has been decided in favour of the Assessee by this Court while dismissing the appeal in the appeal in the matter of Sanat Products Ltd. v. Commissioner of Central Excise, Meerut : 2000 (115) ELT 163. The order of this Court affirming the view of the Tribunal is reported in : 2000 (121) ELT (A225) in Commissioner of Central Excise v. Sanat Products Ltd. The appeals are accordingly dismissed without any order as to costs.;