JUDGMENT

Bhan, J.—Leave granted in Special Leave Petition (Civil) Nos. 22905-22906 of 2003.

2. This judgment shall dispose of Civil Appeal No. 773 of 2001 against the final Order No. 22 of 2000-AD in Appeal No. C/330/97-AD dated 2.2.2000 passed by the Customs, Excise & Gold (Control) Appellate Tribunal, New Delhi [for short “the Tribunal”]; Civil Appeals arising out of SLP (C) Nos. 22905-22906 of 2003 against the final order No. 10/03-AD and Misc. Order No. 9/03-AD dated 13.6.2003 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi in Appeal No. C/586/2001-AD with C/Misc./100/2002-AD; Civil Appeal Nos. 7159-7161 of 2004 against the final order Nos. 14-16/2004-NB(A) dated 1.7.2004 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi in Appeal Nos. C/260/2002-AD. C/596/2002-AD and C/687/2002-AD; and Civil Appeal No. 7162 of 2004 against the final order No. 17/2004-NB(A) dated 1.7.2004 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi [for short “the Tribunal”] in Appeal No. C/14/2003-AD.

3. These appeals are interconnected and pertain to the same cause of action. Civil Appeal No. 773 of 2001 is against the final or