R. Jayaraman, Member (T)

1. Both the aforesaid appeals are directed against the Order-in-Appeal bearing No. GSM-2009/89-AHD (File No. V-2 (52Ch)13/Ahd/89) dated 5-10-1989 passed by the Collector of Customs & Central Excise (Appeals), Bombay.

2. Appeal No. 847/89 Bom has been moved on behalf of the Collector of Central Excise, Ahmedabad, while the other appeal bearing No. E/772/89Bom has been moved by M/s Mihir Textiles Ltd. against the same order of the Collector of Customs & Central Excise (Appeals).

3. Since both the appeals are against the same order and the facts and issues involved covered by the single order were argued together and hence disposed of by this common order.

4. Shri K.M. Mondal, the Learned S.D.R., on behalf of the appellant-Collector, gave the brief facts relating to their appeal as below:

5. The Assistant Collector of Central Excise, adjudicated 19 show cause notices issued for the purpose of recovery of duty on yarn captively consumed by the respondents mills during the various periods in the years 1981, 82 and 83 for a total amount of Rs. 4,69,85,529.29. The question of liability to duty in respect of yarn captively consumed in the composite mills was finall