Syed Shah Mohammed Quadri, J. - (1.) These two appeals relates to the same assessee and arise from the common Final Order Nos.718 719/99-D of the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi (for short, the Tribunal) in Appeal Nos. E/A 4559/94 D and 4460/94-D, dated August 5, 1999.
(2.) When these appeals came up for admission on March 3, 2000, they were directed to be tagged with Civil Appeal Nos. 11441-11442/95. This was obviously for the reason that the question which was involved in those appeals was pressed into service in these appeals also. Be that as it may, Mr. Anoop Chaudhary, the learned Senior Counsel appearing for the Revenue, opened his case disputing that these appeals are covered by the decision in Civil Appeal Nos. 11441-11442/95 (Collector of Central Excise, New Delhi vs. Universal Electrical Industries and Anr.), dated March 11, 2003.
(3.) We may note a few relevant facts of this case.;