- (1.) Challenge in these appeals is to the orders passed by the Customs, Excise and Gold (Control) Appellate Tribunal, West Regional Bench at Mumbai (in short the 'CEGAT') and Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Mumbai (in short the 'CESTAT').
(2.) As common points are involved, they are taken up together for disposal.
(3.) So far as Appeal Nos.5317-5318/2002 are concerned they relate to order passed by CEGAT in Appeal No.E/566/02- Bom. Appeal No.5318 of 2002 relates to rejection of the application for rectification filed. Appeal No.7098 of 2005 relates to Appeal No.E/3617/04-MUM. For convenience the factual position in Civil Appeal Nos.5317-18 is noted:;