(1.) Heard.
(2.) Perused the appeal.
(3.) This appeal is filed by the Commissioner of Customs (Imports) under Section 130 of the Customs Act, 1962 against the order dated 2-12-2004 bearing No. A/1810-1812/WZB/2004/C-I passed in Appeal No. C/462, 369 and 388/04-Mum. [2005 (181) E.L.T. 29 (Tribunal)] by the Customs, Excise and Service Tax Appellate Tribunal, Mumbai.