THE 4TH DAY OF FEBRUARY, 1997 Present Honble Mr. Justice B.P. Jeevan Reddy Honble Mr. Justice K.S. Paripoornan Soli J. Sorabjee, Sr.
V.Lakshmikumaran, V. Balachandran and Ms. Nisha Bagchi, Advs.
4608 4612 of 1996 and 4960 of 1996 are preferred by the assessee, Geep Industrial Syndicate Limited, while Civil Appeal No.14407 of 1996 is preferred by the Revenue.
These goods are initially packed in small boxes.
with him for the appellants in C.A.Nos.
for the Respondents in C.A.No.
4608 12/96, 4960/96 and Appellants in C.A. No.
4608 12 and 4960/96 and Respondent in A. No.
14407/96 J U D G M E N T The following Judgment of the Court was delivered J U D G M E N T P. JEEVAN REDDY, J. These appeals are preferred against the orders of Central Excise and Gold Control Appellate Tribunal.
14407/96.
The assessee is engaged in the manufacture of batteries and torches.
Gaurishankar Murthi, G. Prakash and V.K. Verma, Advs.
Though preferred against different orders, the issue is one and the same.
Civil Appeals Nos.
