JUDGMENT :

J.B. Pardiwala, J.

1. Since the substantial questions of law involved in both the captioned Tax Appeals are the same, those were heard analogously and are being disposed of by this common judgment and order.

2. The Tax Appeal No.405 of 2018 is treated as the lead matter.

3. This appeal under Section 35G of the Central Excise Act, 1944 (for short the ‘Act, 1944’) is directed against the order passed by the Customs and Service Tax Appellate Tribunal (for short ‘the CESTAT Tribunal’), Ahmedabad, dated 21st September, 2017 in the Appeal No.E/607,608/2008.

4. On 19th April, 2018, a Co-ordinate Bench of this Court passed the following order:

“Counsel for the appellant submitted that before the Central Excise, Customs & Service Tax Appellate Tribunal, the appellant had raised several grounds of facts and law. The Tribunal, however, dealt with only one of the issues; namely, of ascertaining the production capacity of the machinery. Though several other legal issues arose out of the order in original passed by the Commissioner after the remand made by the Tribunal, the Tribunal did