JUDGMENT

A.K. Mathur, J.-Both these appeals arise out of the common order of the Customs Excise and Gold (Control) Appellate Tribunal (hereinafter referred to as the Tribunal ) dated June 7, 2002. Therefore, they are disposed of by this common order.

2. Brief facts which are necessary for the disposal of both appeals are as under. M/s. Rollatainers Limited (hereinafter referred to as the appellant ), is a limited company registered under the Companies Act, 1956. The appellant is engaged in manufacture of various products in seven of its factories situated in different premises, each of them duly and separately registered with the Central Excise Department. Out of the seven factories, two factories which are relevant for the purpose of these appeals are : (i) Paper Board Factory and (ii) Specialty Paper Factory. The paper board division is situated in Shed No. 1, Narela Road, Kundli and engaged in manufacture of duplex board independently with its own set of plant and machinery, staff and workers, raw material and utilities like electricity, water etc. Specialty Paper Factory is situated in Shed No. 3, Narela Road, Kundli and engaged in manufacture of paper independently with its ow