1998 (8) TMI 618

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....lant. D.S. Negi for the Respondent. ORDER Per G.A. Brahma Deva : These are six appeals. Four appeals are filed by the Department and the remaining two appeals are filed by the assessees M/s. Haryana State Electricity Board involving common issues and, therefore, they are clubbed together and are being taken for the purpose of disposal. 2. The facts relevant for the purpose of these appeal....

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.... M/s. Aruna Industries, reported in 1986 (25) ELT-580 held that the goods in the instant case are not excisable. Accordingly, the department has filed four appeals against the order passed by the Collector (Appeals). In appeals filed by the party, the Additional Collector on similar facts and circumstances held that the goods are excisable. Hence, appeals by the party. 3. The short point to be co....