THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE SUDDALA CHALAPATHI RAO C.E.A. Nos.114 of 2011 and 155 of 2017

COMMON JUDGMENT:

(per the Hon’ble Sri Justice P.Sam Koshy)

Heard Mr. Dominic Fernandes, learned Senior Standing Counsel for CBIC appearing on behalf of the appellant / Revenue in both C.E.As., Mr. N.Viswanathan, learned counsel appearing on behalf of Mr. S.Shriram, learned counsel for the respondent / assessee in C.E.A. No.114 of 2011, and for Mr. Siddam Maneendra, learned counsel for the respondent / assessee in C.E.A. No.155 of 2017.

2. These are two appeals under Section 35G of the Central Excise Act, 1944 (for short ‘the Act’) preferred by the appellant i.e. the Customs Department.

3. C.E.A.No.114 of 2011 is one where the challenge is to the Final Order No.882 of 2009, dated 26.03.2009 in Appeal No.CE/938/2008, passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zone Bench at Bangalore. The issue in this Appeal relates to the period between February, 1985 to 26.04.1995. Further, C.E.A. No.155 of 2017 is one where the challenge is to the Final Order No. A/30782/2016, dated 03.08.2016 in Appeal No. E/964/2011, passed by the Customs,