M.R. Shah, J.—As common question of law arises in both these appeals, they are being disposed of by this common judgement and order.

2. First Appeal No. 4717 of 2006 is by the appellant herein - original Respondent No. 2 - National Insurance Company, challenging the judgement and order dated 20.01.2006 passed by the Commissioner for Workmen Compensation, Vadodara in Workmen Compensation Case No. 67 of 2001 in so far as directing the appellant - Insurance Company to pay an amount of Rs. 4,27,140 towards the Workmen Compensation with interest at the rate of 12% per annum from the date of accident till realisation.

3. First Appeal No. 1044 of 2007 is by the appellant herein - original respondent (employer) challenging the judgement and order dated 25.09.2006 passed by the learned Commissioner for Workmen Compensation, Bharuch in Workmen Compensation Application No. 63 of 1994 in so far as directing the appellant to pay an amount of Rs. 67,139 towards workmen compensation with 50% penalty with interest at the rate of 6% per annum from the date of accident till realisation.

4. In both these appeals, following short but interesting question of law arises for determination of this