ORDER :

1. This order shall dispose of two sets of appeals. In both the sets of appeals Revenue is the appellant and M/s. Balakrishna Industries and M/s. Modistone Ltd. are the respondents-assessees in the respective set of appeals. Modistone Limited having been closed being a sick unit, an Official Liquidator was appointed. On the application for bringing the Official Liquidator on record, notice was issued by this Court on 25th April, 2006. The Official Liquidator is not represented before us in spite of service.

2. The first set of appeals, i.e., C.A. Nos. 3389-3390/2001 is directed against Final Order No. C-I/3513-14/WZB/2000 dated 6th October, 2000 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, West Regional Bench at Mumbai [for short "the Tribunal"] in Appeal No. E/3097-3098/1999-Mum. wherein and whereby the Tribunal has set aside the order in original passed by the Commissioner of Central Excise, Mumbai, confirming the demand raised by the show cause notice and also levying the penalty, while the second set of appeals is directed against Final Order No. C-1/2943-2945 WZB/2003 in Appeal No. E/345, 1391 and 1392/2001 passed by the Customs, Excise & Service