1. These appeals have been preferred against a common order of the Customs, Excise and Service Tax Appellate Tribunal (hereafter "CESTAT") dated 25.01.2011. The impugned order had dealt with a batch of 35 appeals – some of them dealt with the present appellants. The appellants are hereafter referred to by their names for the sake of convenience. The appeals had arisen out of common adjudication order dated 01.10.2007 by the Commissioner of Customs (hereafter referred to as the “Commissioner”).

2. The following questions of law are sought to be urged by the appellants:

(a) Whether the findings in the impugned order with regard to abetment by the appellants are justified in law;

(b) Did the CESTAT fall into an error of law in upholding the findings based on denial of natural justice, especially the refusal to grant cross-examination to the appellants;

(c) Whether the findings based upon mobile phone records and confessional statements of some individuals, notably the co-notices, is sustainable in law, in the circumstances of the case, in the absence of any other corroborative mat