Per P.K. Kapoor : These appeals have been filed against the orders passed by the Collector Central Excise, Ahmedabad. Since the issues arising for consideration in these cases are identical, they are disposed of by this common order.

2. The appellant firms are engaged in the manufacture of Fibre Glass Fabrics, Poly-tetrafloro Ethylene (PFTE) coated Fibre Glass Fabrics and PFTE coated Fibre Glass Tapes falling under Sub-heading 7014.00 and 3910.00 respectively of the Schedule to the Central Excise Tariff ACt, 1985. 'PTFE' used for coating of Fibre Glass Fabrics and Tapes is imported from M/s. E. I. Dupont. De Nemours and Co., U.S.A. who market it under the trade name 'Teflon'. The appellants held a Central Excise licence and were availing the SSI exemption in terms of notification No. 175/86 dated 1^3-86 as amended, During their visit to the appellants' factories on 17-9-90 the Central Excise offices verified their records and also recorded the statement of Shri Balkrishna A Sharrija, Commercial Executive and Shri Janak G. Nanavati, partner of the firm. Afterburner investigations both the appellant firms were served with the show cause notices dated 2-7-91 alleging that they wer