( 1. ) DAYS has already been condoned by this Court in L. P. A. No. 366 of 2001 on 8-8-2002. For the same reasons, the delay of 7 days is also condoned in L. P. A. No. 367 of 2001. The M (C) filed by appellant for condonation of delay stands disposed of.

( 2. ) SINCE common question of law and fact arc involved in both the appeals, they were heard analogously and are being disposed of by this common order.

( 3. ) RESPONDENTS/employees of the appellant Company had sought voluntary retirement. They were paid their retiral benefits. However, they were not satisfied with the same on the ground that while calculating the payment of gratuity the amount of incentive bonus said to have been earned by them, was not included. All the employees, 24 in number, moved separate applications before the Competent Authority appointed under the Payment of Gratuity Act, 1972 (for short the Act) for payment of incentive bonus or production bonus to them. ( 4. ) ON being noticed by the Competent Authority, the appellant herein appeared and opposed the prayer of the employees mainly on the ground that incentive bonus can not be included in wages as defined under Section 2 (s) of the Act, thus the e