ORDER : M.R. Shah, J. 1. Both these appeals were heard yesterday for a considerable long time. 2. Today when the present appeals are taken up for further hearing treating it as Part-heard, Mr. Hasit Dave, learned advocate appearing on behalf of the appellants seeks permission to withdraw the present appeals, as according to him, two of the questions involved in the present appeals, including the question with respect to reimbursement of expenses to be deducted from the Service Tax, shall be related to rate of duty/valuation, and, therefore, according to him, appeals before this Court shall not be maintainable and appeals before the Hon'ble Apex Court shall be maintainable. 3. We have our own doubt with respect to the above. However, without expressing any opinion whether with respect to the above, appeals would be maintainable before the Hon'ble Supreme Court or not and whether question with respect to reimbursement of the expenses while computing the Service Tax payable, can be said to be related to rate of duty/valuation or not, considering the request made by Mr. Dave, learned advocate appearing on behalf of the appellants, appellants are simply permitted to withdraw both the appeals. Both the appeals stand dismissed as withdrawn. 4. In view of disposal of the main Tax Appeals, respective Civil Applications stand disposed of.