JUDGMENT - V.C. DAGA, J.:---Rule.

By consent of the parties rule returnable forthwith.

2. These 2 petitions filed at the instance of the Revenue under Articles 226 and 227 of the Constitution of India, are directed against the order passed by the Customs Excise and Gold Control Tribunal (CEGAT for short), Mumbai. Parties are different, but issue for consideration is identical so this common order will dispose of both writ petitions.

3. Factual matrix giving rise to Writ Petition No. 303 of 2002 reveals that the respondent is M/s. Mahila Griha Udyog Lijjat Papad Ltd. (the respondent/assessee for short) having its registered office at 3, Kamal Apartments 149/150 S.V. Road, Bandra, Mumbai (W) and manufacturing Units having their addresses as follows : (i) Unit A Plot No. 91, near Dahisar Checknaka, Near Lion Pencil, P.O. Mira, District Thane (ii) Unit B Gautam Complex, Western Express Highway, Mira Road, District Thane. (iii) Unit C and D-C-3 Mira Industrial Estate. P.O. Mira, District Thane; (iv) Unit E Ajmera Estate, Western Express Highway, Near Richhi Rich P. Ltd., Versova Village, Ghod Bunder Road, District Thane, had taken out a Central Excise Licence bearing No. I/CH-34/R. IX/Th-

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