1. This order will dispose of Custom Act Appeal Nos. 1 to 5 of 2006, as common questions of facts and law are involved between the same parties. Facts have been noticed from Custom Act Appeal No. 1 of 2006.

2. This appeal has been preferred by the revenue against the order dated 7-2-2005 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (for short, #24;the Tribunal#25;) in C/Stay 2921-2925/04-NB(S) in A. No. C/638-42/04-NB(S), proposing following questions of law :-

#28;(i Whether the CESTAT is justified in applying ratio of the law laid down by the Bombay High Court in the case of Taparia Overseas (P) Limited v. UOI reported as 2003 (161) E.L.T. 47 (Bom.) for granting relief upon penalty, to original DEPB holder who committed fraud without distinguishing the fact that in the case of Taparia Overseas Hon#25;ble Bombay High Court decided the matter in respect of beneficiary of the DEPB i.e., to whom forged DEPB was transferred by the original DEPB holder? (ii) Whether the CESTAT is justified in allowing same treatment to the committee of the fraud and beneficiary of the DEPB who purchased it in bona fide manner? (ii ) Whether the CESTAT is justified