M.M.Kumar, J.

1. The revenue has filed three appeals namely CUSAP Nos. 14 , 15 and 17 of 2006 under Section 130(1) of the Customs Act , 1962 (for brevity #24;the Customs Act#25;) by challenging the order dated 5-5-2005 , 1-6-2005 and 27-4-2004 respectively passed by the Customs Excise and Service Tax Appellate Tribunal, New Delhi (for brevity the Tribunal). As common question of facts and law have been raised in all these appeals we decide them by a common order. The revenue has assailed the order passed by the Tribunal on the principal ground that once the Joint Director (General) of Foreign Trade had cancelled the Duty Exemption Pass Book which is commonly known as DEPB Scheme issued to M/s. Parker Industries 184 , Dilbagh Nagar , Jalandhar which order was upheld in appeal by the Additional Director General of Foreign Trade then the assessee- respondent who had purchased the DPEB from M/s. Parker Industries were not entitled to avail any benefit. For the sake of convenience , the facts are being referred from CUSAP No. 15 of 2006.

2. The Government of India in order to boost export had announced various concessions including exemption from payment of Central Excise duty ,