JUDGMENT

B.P. Singh, J.-This batch of appeals involve common questions and, therefore, they have been heard together and are being disposed of by a common judgment.

2. The revenue is the appellant in all the appeals impugning the order passed by the Customs, Excise and Gold (Control) Appellate Tribunal in the appeals preferred by the respective respondents.

3. In C.A. No. 7165 of 2000 the Commissioner of Central Excise, Chandigarh-II, has impugned the order of the Customs, Excise and Gold (Control) Appellate Tribunal (hereinafter referred to as the Tribunal) dated 29th June, 2000 whereby the Tribunal while upholding the plea of the respondent that the process of cold rolling of steel strips from hot rolled strips does not amount to manufacture of a new excisable commodity, remitted the matter to the Assistant Commissioner so that the respondent may be able to satisfy the Assistant Commissioner on the question whether they had not passed on the burden of duty to their customers.

4. In C.A. Nos. 7706-7711 of 2002 in which the respondent is the same as in C.A. No. 7165 of 2000, the Tribunal following its earlier decision dated 29th June, 2000 (which is impugned in C.A. No.7165 of 2000) al