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appellant in Appeal No. E/2934 namely Transcon International as well as Polybelt Technologies in Appeal No. E/2933. He ordered recovery of interest under ... product "Nylon Sandwich Blelts" manufactured by M/s. Transcon & Polybelts, I hold that these belts are made up of one or more

proposed to club their clearances and of one more unit M/s Transcon International (which was taken over in July 96) with ... imposed. M/s. Polybelt Technologies, M/s. NTB International and M/s. Transcon filed appeal before the CEGAT, Mumbai. The Tribunal vide Order