Per J.H. Joglekar:

This bunch of appeals involves the same issue where the appellant is the same. These appeals are therefore being disposed of vide this common order.

2. We have heard Shri J.J. Bhatt, Senior Counsel appearing along with Shri M.P. Baxi and Shri Siraj Salilkar, Advocates. The revenue's arguments were advanced by Shri Deepak Kumar, Senior Departmental Representative.

3. The appellants manufactured paints. Certain paints were supplied by them to the Indian Navy free of duty in terms of Notification 70/77-CE dated 7.5.1977 and entry at Sr. No. 3 of Notification 64/95-CE dated 16.3.1995. The first named notification exempted "goods supplied as stores for consumption on board a vessel of the Indian Navy". The entry in the second named notification was worded identically.

4. Twelve show cause notices were issued during the period 13.9.1993 to 14.6.1995 covering the period September, 1993 to June, 1995. Eleven show cause notices were answerable to the jurisdictional Assistant Collector. The allegations made were identical. It was alleged that the paint was supplied by the appellants to Goa Shipyard Ltd. who in turn had used the goods for painting the Indian Naval ships du