Per Justice K. Sreedharan :

Issues to be considered in all these appeals are the same. So, we consider it advantageous to dispose of all the appeals by a common order.

2. M/s. Jyoti Overseas Ltd., appellant in Appeal Nos. E/2037-2048/97 question the correctness of adjudication order No. 161-172/Commr/CEX/97 dated 16.7.1997 passed by the Commissioner of Central Excise, Indore. M/s. Jagdish Silk Mills are aggrieved by adjudication order No. 35/CE/CHD II dated 4.1.99 passed by the Commissioner of Central Excise, Chandigarh, the adjudicating authority. The above mentioned appellants are engaged in the manufacture of cotton fabrics. The fabrics manufactured were heavily and thickly woven with multiple warp/weft/yarns. They cleared those goods without paying any duty on the belief that they fall under Chapter 52 of the Central Excise Tariff Act and so not liable to duty. Department took up the stand that the goods manufactured are classifiable under Heading 59.09 or 59.11 of the Central Excise Tariff Act. Thereupon, show cause notices were issued demanding huge amounts by way of differential duty and penalties for violation of the provisions of the Central Excise Act, 1944 and the Rul