(1.) These Appeals under Section 130 of the Customs Act, 1962 (in short "the Act") are directed against the common order passed in Appeal Nos.C/190 to 192/2010 by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai (in short "CESTAT") by order, dated 16.02.2018.
(2.) These appeals were admitted by this Court by order, dated 29.10.2018 on the following Substantial Questions of Law :
(3.) After notice to the respondent, counsel entered appearance and since all these appeals arising out of the common impugned order as referred to above, these appeals are disposed of by this common order.