R. Jayaraman, Member (T)

1. Appeal No. E/282/89-Bom. is directed against the order of the Collector of Central Excise (Appeals) bearing No. GSM-245/89-RK (File No. V-2(28 CETA) 772/88) dt. 21-2-89.

2. Appeal No. E/735/89-Bom. is directed against the order of the Collector of Central Excise (Appeals) Bombay bearing No. GSM-1564/89-RKT.

3. Appeal No. E/734/89-Bom. is directed against the order of the Collector of Central Excise (Appeals) Bombay bearing No. GSM-1604/89-RKT (File No. V-2(Ch. 32) 3074/88-RKT) dated 31-7-89.

4. Appeal No. E/580/89-Bom. is directed against the order of the Collector of Central Excise (Appeals) Bombay bearing No. SKM-1210/89-B-II (File No. V-2(87 Ch.) 2155/88) dated 5-6-1989.

5. Appeal No. E/452/89-Bom. is directed against the order of the Collector of Central Excise (Appeals) bearing No. SKM-375/89-B-II (File No. V-2(Ch. 72) 2694/88) dated 19-4-89.

6. All the aforesaid appeals have been filed by the Department against the orders of the Collector of Central Excise (Appeals) Bombay noted against each. The aforesaid appeals involving consideration of similar facts and the issue involved being the same, they were clubbed together, heard together and henc