IN THE HIGH COURT OF BOMBAY AT GOA. CIVIL APPLICATION NO. 53 OF 2010 IN EXCISE APPEAL NO. 6 OF 2009, CIVIL APPLICATION NO. 54 OF 2010 IN EXCISE APPEAL NO. 10 OF 2009 AND CIVIL APPLICATION NO. 112 OF 2010 IN EXCISE APPEAL NO. 17 OF 2008. CIVIL APPLICATION NO. 53 OF 2010 IN EXCISE APPEAL NO. 6 OF 2009. THE COMMISSIONER OF CENTRAL EXCISE ....APPELLANT. V/S M/S MARPOL PVT. LTD .....RESPONDENT. Ms. Susan Linhares, Additional Government Advocate for the appellant. Mr. A. D. Bhobe, Advocate for the respondent. CIVIL APPLICATION NO. 54 OF 2010 IN EXCISE APPEAL NO. 10 OF 2009. THE COMMISSIONER OF CENTRAL EXCISE ....APPELLANT. V/S M/S MARPOL PVT. LTD .....RESPONDENT. Ms. Susan Linhares, Additional Government Advocate for the appellant. Mr. A. D. Bhobe, Advocate for the respondent. CIVIL APPLICATION NO. 112 OF 2010 IN EXCISE APPEAL NO. 17 OF 2008. THE COMMISSIONER OF CENTRAL EXCISE ....APPELLANT. V/S M/S KARTHIK ALLOYS LTD., .....RESPONDENT. Mr. J. F. Melo, Advocate for the appellant. Mr. Rajiv Srivastava, Advocate for the respondent. Coram:- A. S. Oka & F. M. Reis, JJ Date:- 10th August, 2010. P.C. We have heard learned Counsel appearing for the appellant and learned Counsel appearing for the respondent. The application for stay is opposed by the learned Counsel appearing for the respondent. The appeals have been admitted on substantial question of law. Therefore, in the facts of the case an Order of stay will have to follow. Accordingly applications are allowed in terms of prayer clause “a”. Applications are accordingly disposed of. 2. Appeals alongwith connected Excise Appeal no. 17/2008 shall be heard together and shall be added on final hearing board on 30.9.2010. A. S. Oka, J. F. M. Reis, J vn*