JUDGMENT

Dr. ARIJIT PASAYAT, J.

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 2005relates to Appeal No.E/3617/04-MUM. For convenience the factual position in Civil Appeal Nos.5317-18 is noted:

4.Paper Products Ltd. the appellant was engaged in the manufacture of printed flexible packaging laminates and pouches. The printing of these goods is done by means of printing cylinders. These cylinders were being manufactured by Helio Gravure, Thane, a division of Paper Products Ltd. The Department investigation led it to believe that the charges for making printing cylinders were recovered by the appellant separately from the buyers of that product and did not include these charges