P.K. Desai, Member (J)

1. With identical issues involved in all these appeals they are heard together and are being disposed of by this common order

2.1. Appeal No. E/3510/91A as also Appeal Nos. E/575/93A to E/583/93A with E/COD-75/93 to 83/93A are directed against the order-in-Appeal No. SDK/364/B-II/91 dated 17-9-1991 issued under F. No. V-2 (Ch.38)/751/90/3866 of the Collector of Central Excise (Appeals), Bombay, confirming the Order-in-original No. V. Ch. 84(30)39/89 dated 26-7-1990 of the Assistant Collector of Central Excise, Bombay II. As these orders are the outcome of ten Show-cause Notices issued, the appellants having initially filed a single appeal (No. E/3510/91A) have chosen to file nine additional appeals (Nos. E/575/93 to 583/93) and as those subsequently filed appeals are filed after the expiry of the period of limitation specified for filing the appeal, the appellants have filed applications (E/COD/75/93 to E/COD/83/93) praying for condonation of delay.

2.2 When only one order-in-original is passed covering more than one Show-cause Notice, it is not necessary to file separate appeals for each Show-cause Notice covered under the same order and a single appeal co