Judgment

BHAGWATI, C.J.I. :- The above cases are involving a Company known as Madras Rubber Factory Ltd. (popularly known as MRF Ltd.). MRF has four factories Kottayam (Kerala) Madras (Tamil Nadu) Arkonam (Tamil Nadu) and Goa (Union Territory) engaged in the manufacture of automotive tyres, tubes and other rubber factory products. Each of these factories are under jurisdiction of different Assistant Collectors. The 4 proceedings arising for our consideration are as under :

(i) Civil Appeal No. 3195/79 is an appeal by certificate filed by the Union of India through the Assistant Collector of Central Excise, Kottayam against the Judgment dated 20th June 1979 of the Division Bench of the High Court of Kerala from Writ Appeal No. 302 of 1978 : (reported in 1979 E.L.T. (J) 397) allowing post manufacturing expenses under the new Section 4 of the Excise Act. This relates to the Kottayam factory.

(ii) Civil Appeals No. 4731-32 of 1984 are appeals filed by Union of India through the Superintendent of Central Excise, Kottayam against the Judgment dated I st April, 1976 of the Division Bench of the High Court of Kerala (reported in 1979 E.L.T. (J) 89) allowing post manufacturing expenses under t