JUDGMENT :

RAJESH BINDAL, J.

1. This order will dispose of a bunch of appeals bearing numbers:

CEA Nos. 5, 7-12, 14-66, 81, 83-87, 93-130, 132-145 of 2018.

CEA Nos. 1-6, 8-88, 90-93, 95-115, 117-177 and 179-181 of 2019.

All the appeals involve identical issues.

2. The facts are being noticed from CEA No. 05/2018. The revenue is in appeal before this Court against the order passed by the Customs, Excise and Service Tax Appellate Tribunal (for short ‘the Tribunal’) in Appeal No. E/53581/2014, dated 22.03.2018, raising the following substantial questions of law:-

“(a) Whether Tribunal was right in passing the judgment impugned relying upon a judgment passed by the learned Single Judge of the Hon'ble High Court of J&K at Jammu in O.W.P. No. 470/2008 along with connected petitions titled Reckit Benckiser vs. Union of India and Others, 2011 (1) JKJ 373 [HC] on 23.12.2010 when the same is challenged before the Divisional Bench of the High Court of J&K at Jammu in L.P.A. (O.W.) No. 20/2011 titled Union of India and Others vs. Reckit Benckiser along with connected appeals and vide interim order dated 13-12-2012, the judgment passed by the writ court is modified and an identical matter is pending d