Per P.K. Kapoor : Since the above captioned appeals involve identical issues, they are disposed of by this common order. The appellants in these cases were engaged in the manufactures of M/s. Rounds/Squares falling under Heading No. 72.14 of the Schedule to the Central Excise Tariff Act, 1985 out of rejected railway material, viz. old and used rails/wheels/axles/metal tyres. Enquiries made by the Department revealed that in these cases the finished goods were being manufactured by the Concerned manufacturers without obtaining Central Excise Licence in Form L-4 and without payment of duty under the impression that M.S. Rounds/ Squares falling under Heading 74.14 out of used railway material viz. old and used rails/wheels/axles/metal tyres etc. were exempted from the payment of Central Excise duty in terms of Notification No. 202/88-CE dated 20.5.1988. Since the Department was of the view that old and used railway material i.e., rails/wheels/ axles/metal tyres did not fall in the category of any of the inputs specified in Column 2 of Notification No. 202/88-CE dated 20.5.88, the appellants were served with a show cause notice alleging the contravention of various provisions of t