JUDGMENT 1. Delay condoned. These appeals are directed against the judgment and order passed by the Customs, Excise & Service Tax Appellate Tribunal, Mumbai in Order No. A/1395-1396/14/CSTB/C-I in Appeal Nos. ST/32 & 300/12-Mum dated 26.08.2014. 2. On hearing Shri V. Lakshmikumaran, learned Counsel for the Appellant and after going through the materials on record, we see no infirmity in the order passed by the Tribunal and there is no reason to interfere in these matters. Accordingly, the appeals stand dismissed.