1. Since the above appeals arise out of a common order and a common question of law arises for consideration in all the appeals they are taken up together and disposed of by a single order. The above appeals have been filed in pursuance of the order of the High Court of Andhra Pradesh in W.P. No. 9853/81 giving the appellants a right of filing the appeals within 4 weeks from the date of the order of the Writ Petition viz 4-11-1986. The appellants herein are small scale units manufacturing goods falling under Item 68 of the Central Excise Tariff. The appellants claimed benefit under Notification No. 176/77 , dated 13-6-1977 on the ground that the value of the Plant and Machinery installed in the respective industrial units of the appellants did not in each case exceed Rs. 10 lakhs as provided for in the notification and that the value of the goods cleared for home consumption from the industrial unit of the each of the appellants did not exceed Rs. 30 lakhs during the preceding financial year. It is not disputed before us that if the aforesaid conditions are satisfied the appellants would be entitled to the benefit in terms of the said notification totally exempting the goods.