Per S.L. PEERAN:

In all these appeals common questions of facts and law is involved, hence they are taken up together for disposal as per law.

2. In Appeal No. E/3986 & 3987/90-B1 the appellant has challenged the impugned order passed by Collector (Appeals), New Delhi, and against non-grant of benefit of exemption Notification No. 175/86-CE dt. 01.03.86 as amended as per its clause 7.

3. In Appeal No. E/5593/92-B1 the Collector (Appeals) has remanded the matter for the purpose of working out the correct amount of differential duty chargeable for both the show cause notices issued against the appellants.

4. Appeal No. E/1395/93-B1 arises from Order-in-Appeal No. 216-CE/DLH/93 date 10/5/93 by which the Collector (Appeal) has dismissed the appeals, as not maintainable, in view of the fact that the Assistant Collector has only worked out the demand of duty in Compliance of the order of the Collector (Appeals). He has held that since the appellants did not dispute the amount of demand, they cannot claim to be aggrieved by the order of the Assistant Collector.

5. The question that arises for our consideration in these appeals is the grant of benefit of exemption of Notification No. 175/8