CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH- COURT NO. I Customs Appeal No. 259 of 2011 (Arising out of Order-in-Original No. 01/APSS/CC/DRI/NCH/2011 dated 31.01.2011 passed by the Commissioner of Central Excise (Adjudication), New Delhi.)

Nehru Place Hotels Ltd .…Appellant International Trade Tower, Nehru Place, New Delhi-110019 Versus Commissioner of Customs, .…Respondent New Custom House, Near IGI Airport, New Delhi-110037 WITH Customs Appeal No. 260 of 2011 (Arising out of Order-in-Original No. 01/APSS/CC/DRI/NCH/2011 dated 31.01.2011 passed by the Commissioner of Central Excise (Adjudication), New Delhi.)

Satish Kumar Sood MD, .…Appellant Managing Director Nehru Place Hotels Ltd International Trade Tower, Nehru Place, New Delhi-110019 Versus Commissioner of Customs, .…Respondent New Custom House, Near IGI Airport, New Delhi-110037 WITH Customs Appeal No. 261 of 2011 (Arising out of Order-in-Original No. 01/APSS/CC/DRI/NCH/2011 dated 31.01.2011 passed by the Commissioner of Central Excise (Adjudication), New Delhi.)

Amit Rai Sood .…Appellant Director Nehru Place Hotels Ltd International Trade Tower, Nehru Place, New Delhi-110019 Versus Commissioner o