(1.) THESE appeals have been filed by M/s. Victor Gaskets India Limited, M/s. Bosch Chassis Systems India Limited and M/s. Bajaj Electricals Limited against Order -in -Appeal No. P -I/BBP/72/07 dated 18.7.2007, No. P -I/BBP/73/07 dated 18.7.2007 and No. PI/BBP/55/2007 dated 28.06.2007 passed by the Commissioner of Central Excise (Appeals), Pune -I.
(2.) Heard both sides and perused the records.
(3.) SINCE the issue involved in all the three appeals is common, these are being taken up together for disposal by a common order.