BHARATI SAPRU,J. - (1.) Heard learned Standing Counsel for the Revenue and Sri Nishant Mishra learned counsel for the Assessee.
(2.) As the controversy involved in both the appeals being common, the same are being disposed of by a common order treating the Central Excise Appeal No. 104 of 2017 as the leading case.
(3.) The leading case i.e. Central Excise Appeal No. 104 of 2017 has been filed under Section 35G of the Central Excise Act, 1944 against the common order passed by the Tribunal dated 5-7-2016. By that order, the Tribunal has decided two separate appeals filed by the assessee against the orders of the Commissioner (Appeals) dated 26-12-2013 and 18-3-2014. Two appeals had been filed before the Commissioner (Appeals) from a single order of adjudication dated 16-8-2013 by which the adjudicating authority had sanctioned refund claim of Rs. 13,35,62,158/-. The assessee and Revenue both being aggrieved by the aforesaid order preferred their separate appeal before the Commissioner (Appeals), that came to be decided on different dates by separate orders.;