K.S.JHAVERI,J. - (1.) Since all these appeals arise out of the same order, they are being decided by this common order.
(2.) By way of these appeals, the appellant has challenged the judgment and order of the Tribunal whereby the Tribunal has allowed the appeal of the assessee.
(3.) This Court while admitting the D.B. Excise Appeal No. 19/2010 on 29-9-2010, framed the following substantial questions of law:- "1. What is the extent of burden required to be discharged by the Department in order to establish clandestine removal of goods by the Respondents? 2. Whether statement recorded under Section 14 of the Central Excise Act constitutes admission on the part of the respondent as to the clandestine removal of goods and whether such statements ought to have been totally ignored in the absence of cross examination of the witnesses.";