K. Ravichandrabaabu, J.

1. C.M.A(MD)No.469 of 2010 is filed against the Final Order No.550 of 2009 of CESTAT, dated 05.05.2009 read with Misc. Order No.179 of 2010, dated 8.3.2010 made in Appeal No.E/122-123/2009, on the file of the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai.

2. C.M.A(MD)No.470 of 2010 is filed against the Final Order No.551 of 2009 of CESTAT, dated 05.05.2009 read with Misc. Order No.180 of 2010, dated 8.3.2010 made in Appeal No.E/122-123/2009, on the file of the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai.

3. The appellant in both appeals is one and the same and an assessee with the Central Excise Department. The following are the facts and circumstances, which culminated into filing of these appeals by the assessee.

(i) The assessee engaged in the manufacture of cotton yarn, polyester yarn and polyester cotton blended yarn etc. Based on an information received that the assessee had indulged in unaccounted manufacture of fabrics of cotton etc., and clandestinely cleared them without payment of duty and indulged in clearance of grey fabrics in the guise of grey fabrics/loom-state fabrics,