V.T. Raghavachari, Member (J)

1. All these appeals are being disposed of under this common order since the issues involved in the main are common, though there are certain factual differences which will be noticed at the appropriate stage. For purpose of convenience the appellants, though in different appeals, shall be referred to in this order as appellants 1 to 5 respectively.

2. All the appellants were engaged during the relevant period in the processing of either cotton fabrics or man-made fabrics or both. To be very specific, appellants 2 and 4 were processing man-made fabrics, appellant 5 cotton fabrics only and appellants 1 and 3 both types of fabrics. In about the middle of June 1984 the Central Excise officers visited these factories and subsequently show cause notices were issued to all the appellants charging them that they had processed and removed the fabrics abovesaid without obtaining licence and without payment of duty though they were not entitled to do so on and after 24-11-1979. The reason was that on and after that date the benefit of exemption Notification No. 297/79 (in respect of man-made fabrics) and Notification No. SO/76 (in respect of cotton fabrics) w