- (1.) In both these appeals, common questions of law and facts are involved, hence they are decided by this common judgment.
(2.) By way of these appeals, the appellant has challenged the judgment and order of the tribunal whereby the tribunal has partly allowed the appeals of the assessee.
(3.) While admitting the appeals, this Court framed the following substantial question of law :- In D.B. Central/excise Appeal No. 26/2017 (i) Whether in the facts, circumstances and in law the ld. CESTAT, New Delhi has erred in brushing aside the vital evidences in the form of voluntary statements of the Director of the assessee respondent Company which was corroborated by the reports of the test samples and in turn setting aside the order of the Adjudicating Authority? In D.B. Central/excise Appeal No. 27/2017 (i) Whether in the facts, circumstances and in law the ld. CESTAT, New Delhi has erred in deleting the penalty levied upon the assessee respondent under Rule 26 of the Central Excise Rules, 2002? ";