- (1.) Both these appeals are arising out of the common judgment of the Tribunal therefore, both are taken up together and we disposed of by the common order. By way of these appeals, the department has challenged the judgment and order of the Tribunal wherein the Tribunal has disposed of the appeal filed by the assessee.
(2.) The assessee imported the machine in the year 1996 under the Government Scheme of EPCG license which was subsequently because of the government policy cancelled and he has applied for 100% oriented unit.
(3.) Counsel for the appellant Mr. Jhanwar contended that the appeal of the assessee though preferred subsequently is required to be heard first inasmuch as if the appeal is allowed then the department appeal will not have any effect inasmuch as if the goods is required to be released pursuant to the government circular, the second appeal will become academic.;