ORDER : B.N. Kirpal, J. For the reasons stated in our order passed today in Civil Appeal No. 3783 of 2000 entitled CCE v. Maruti Udyog Ltd., these appeals are dismissed. Civil Appeal No. 3913 of 2001. 2. After hearing the learned counsel for the parties, we see no reason to interfere with the decision of the Tribunal. Hence, the civil appeal is dismissed.