ORDER

1. THE COMMISSIONER OF CENTRAL EXCISE, MUMBAI II, THE APPELLANT IN THESE APPEALS, AGGRIEVED AGAINST THE ORDERS OF THE CUSTOMS, EXCISE AND GOLD (CONTROL) APPELLATE TRIBUNAL, MUMBAI (FOR SHORT "THE TRIBUNAL") UPHOLDING THE ORDERS PASSED BY THE AUTHORITIES BELOW, HAS FILED THE PRESENT APPEALS. THE ASSESSEE; NAMELY, M/S UNIVERSAL LUGGAGE MANUFACTURING CO. LTD." MUMBAI (FOR SHORT "THE ASSESSEE") IS THE RESPONDENT IN THESE APPEALS.

2. ACCORDING TO THE APPELLANT, THE ASSESSEE IS ENGAGED IN THE MANUFACTURING OF MOULDED LUGGAGE FALLING UNDER CHAPTER SUB-HEADING 4201.00. THE ASSESSEE FLOATED A 100 PER CENT SUBSIDIARY COMPANY OF ITS OWN UNDER THE NAME AND STYLE OF M/S ARISTOCRAT MARKETING LTD. (FOR SHORT "AML") AND STARTED ROUTING THE BULK OF THEIR SALE TO ITS DEALERS THROUGH THE SUBSIDIARY COMPANY I.E. AML, THEREBY REDUCING THE ASSESSABLE VALUE OF ITS PRODUCTS W.E.F. 1-6-1987. INVESTIGATIONS REVEALED THAT THE ASSESSEE HAD FLOATED AML AND SHIFTED SOME PF THE ADVERTISING EXPENSES WHICH IS TO BE INCLUDED IN THE C ASSESSABLE VALUE TO AML WITH A DELIBERATE INTENTION OF REDUCING THE ASSESSABLE VALUE AND THEREBY EVADING EXCISE DUTY.

3. THE COLLECTOR OF CENTRAL EXCISE, BOMBAY II (FOR SHORT "THE C