Both these appeals arise out of a common order passed by the Customs Excise and Gold (Control) Appellate Tribunal, Western Regional Bench at Bombay (hereinafter referred to as ‘CEGAT’) on 1st June, ... 1999 by which it confirmed the orders in original passed by Assistant Collector Central Excise, Valsad and affirmed by Collector of Central Excise (Appeals), Ahmedabad.