1. These three appeals are directed against the common order dated 6 th August 2010 passed by the Customs, Excise & Service Tax Appellate Tribunal ('CESTAT') in E/266/2006-268/2006-EX/DB arising out of an order-in-original dated 28th October 2005 passed by the Commissioner of Central Excise, Delhi (CCE).
2. By the impugned order, CESTAT reduced the penalty levied on the Appellants herein by the CCE under Rule 209A of the Central Excise Rules, 1944 (CE Rules 1944) and Rule 26 of the Central Excise Rules 2002 (CE Rules 2002) to Rs. 5 crores each.
3. While admitting these appeals on 24th October 2011, the following question of law was framed:
Background facts CEAC 1/2011, 2/2011 & 3/2011 Page 2 of 32