ALOK MATHUR,J. - (1.) Heard Sri Pradeep Agarwal, learned counsel for the appellant and Sri Dipak Seth, learned counsel appearing for the respondents.
(2.) The present Central Excise Appeal has been preferred against the judgment and order passed by Central Excise and Service Tax Appellate Tribunal, Allahabad on 17/10/2017 by which the appeal preferred by the appellant has been dismissed.
(3.) Sri Pradeep Agrawal, counsel for the appellant in Appeal No. 17 of 2018 has submitted that the appellant is a registered dealer under the Central Excise Act, 1944 and is engaged in manufacture of MS Ingots falling under tariff item number 72061090 of the Central Excise Tariff Act, 1985, while the appellant in Appeal No. 18 of 2018 is the Director of the Company, and both the appeals were decided by the common order by the CESTAT, and therefore have been heard together and are being disposed of by this common order.;