S.L. Peeran, Member (J)

1. In these appeals common question of law and facts arises hence they are all taken up together for disposal as per law.

2. The question that arises for our consideration is the availability of the benefit of the exemption Notification No. 175/86-CE dt. 1.3.1986 to the appellants, specially the " interpretation of Explanation V to the said Notification. The second question is regarding clubbing of clearances of all the units of the appellants factories. The revenue appeal is also pertaining to the question of clubbing of all the three units of respective factory with that of the clearances of M/s. TANSI, an undertaking of Tamilnadu Government.

3. We have heard Sh. P.C. Anand, learned Chartered Accountant for the assessee and Sh. K.K. Dutta, learned JDR for the revenue.

4. Sh. P.C. Anand pointing out to the Explanation V of the notification, which reads:

For the purpose of this notification where the specified goods are manufactured in a factory belonging to or maintained by the Central Government or by a State Government or by the Khadi Village Industries Commission then the value of excisable goods cleared from such factory alone shall be taken into accoun