, J.

1. The learned Single Judge posed the question--"whether friction cloth/rubberised cloth produced at an intermediate stage in the production, by a composite, uninterrupted and continuous process of Transmission Rubber Belting, V-shaped Belts and Conveyor Belts is exigible to Central Excise Duty?"- - and answered it in the negative. Aggrieved by the decision, the Union of India has filed these three Letters Patent Appeals, viz. L. P. A. Nos.343, 344 and 345 of 1985. None has appeared on behalf of the appellant to argue the appeals. Unaided by the appellant, we are deciding these three appeals on merits.

2. The respondents herein are manufacturing transmission rubber belting, V-shaped and conveyor belts. The process in the words of the learned Single Judge is as under: "the petitioners are manufacturers and dealers of T. R. belting, V-shaped and conveyor belts. In order to manufacture these goods, the raw rubber, both natural and synthetic is compounded with various chemicals to make a master batch which is in the form of a sheet. This sheet is like a soft paste and is used in various forms in making a cushion compound, in impregnation or ply lamination. For the manufact