1998 (1) TMI 84

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..... 20 of 1998 [M/s. Mardia Steel Ltd., Ratlam v. The Commissioner (Appeals) Central Excise Bhopal] and W.P. No. 21 of 1998 [M/s. Mardia Steel Ltd., Ratlam v. The Commissioner (Appeals) Central Excise, Bhopal] as they involve identical facts and law. 2.It is not in dispute that petitioner's appeal filed under Section 35 of the Central Excise Act is pending disposal on merits before respondent No.....