Per Justice K.K. Usha :

Appeal Nos. E/1469-1471/2001-A

These appeals arise out of orders passed by Commissioner of Central Excise (Appeals), New Delhi in Order in Appeal Nos. 442 to 446-CE/DLH/2001 dated 19.4.2001.

2. It is submitted before us by both sides that the common issue involved in these appeals is covered against the assessee by the ratio of the decision of this Tribunal in M/s. Escorts JCB Ltd. Vs. CCE, New Delhi - 1999 (35) RLT 9 (CEGAT) and M/s. Prabhat Zarda Factory Ltd. - 2000 (38) RLT 637 (CEGAT-LB)= RLT (L.B.-CEGAT) - 1683=2000 (115) ELT 191 (T-LB). In view of the above, we dismiss the appeals.

Appeal Nos. E/1466-1468/2001-A

These appeals at the instance of the assessee arise out of the order in Appeal No. 447-449-CE/DLH/2001 dated 19.4.2001 passed by the Commissioner of Central Excise (Appeals), Delhi.

3. The only question arising for consideration is whether the appellants are entitled to claim deduction of the transport expenses incurred for transporting the goods from the depot to the buyers premises. The adjudicating authority disallowed the claim of the appellant for the reason that COT was not shown to have been incurred by the appellants and included in the