K. Ravichandrabaabu, J.

(Prayer in CMA (MD)No.649 of 2018: Civil Miscellaneous Appeal filed under Section 130 of the Customs Act, 1962 to set aside the Final Order No.40333/2018, dated 05.02.2018 in Appeal No.C/42214/2017-DB and MISC Application No.C/MISC/41215/2017 on the file of the Customs, Excise, Service Tax Appellate Tribunal, South Zonal Bench, Chennai.

CMA (MD)No.650 of 2018: Civil Miscellaneous Appeal filed under Section 130 of the Customs Act, 1962 to set aside the Final Order No.40084/2016, dated 10.01.2016 passed in Appeal No.C/42158/2017-DB read with MISC Application No.C/MISC/41032/2017 on the file of the Customs, Excise, Service Tax Appellate Tribunal, South Zonal Bench, Chennai.)

1. CMA (MD)No.649 of 2018 is filed challenging the Final Order No.40333/2018, dated 05.02.2018 of the Customs, Excise and Service Tax Appellate Tribunal, Chennai. CMA (MD)No.650 of 2018 is filed against the Final Order No.40084/2016, dated 10.01.2016 by the Customs, Excise and Service Tax Appellate Tribunal, Chennai.

2. As the scope of these appeals is on a limited purpose, we are not adverting to various facts and circumstances narrated in the grounds of appeal, except to state certa