(1.) Heard Mr.Mihir Joshi, learned Senior Advocate on behalf of the petitioners.
(2.) RULE. Mr.Malkan appears and waives service of rule on behalf of the respondents. Since the controversy involved in the present petition lies in a narrow compass, with the consent of the parties, the petition is taken for final hearing and disposal today.
(3.) The petitioners primarily challenge order dated 20th July, 2005 passed by the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), West Zonal Bench, Mumbai whereby the appeals preferred by the petitioners have been dismissed.