JUDGMENT

H.L. Dattu, J.

1) In this batch of civil appeals, the appellants have challenged the common order passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Mumbai in Appeal No.A/2287-2290/WZB/MUM/2005/C-III/EB dated 20.12.2005.

2) By consent of the learned counsel, we have taken Civil Appeal No.2694 of 2006 as the lead case.

3) M/s. Aurangabad Electricals Ltd. (for short ‘M/s. Aurangabad EL’) are appellants in this civil appeal. They are engaged in the manufacture of Motor Vehicle Parts namely ‘Magneto Assembly’ in their factory at Aurangabad. For manufacture of their final product, viz. Magneto Assembly, they purchase some of the inputs, namely, ‘Pick-up Coil’, com bush, charging coil etc. from M/s. Bajaj Auto Ltd. (for short ‘M/s. Bajaj’) on which appropriate duty is paid by M/s. Bajaj. The appellants had submitted price declarations applicable to Magneto Assembly, which were accepted by the department.

4) The main issue involved in these appeals is the valuation of Magneto Assemblies cleared by the appellants - M/s. Aurangabad EL to M/s. Bajaj and consequent short payment of duty thereon on account of not taking into account the total landed