RAVI SINGHAL Vs. COMMISSIONER OF CENTRAL EXCISE (ADJN.)

JUDGEMENT

(1.) Mr. Deepak Anand, learned Standing Counsel appears on advance notice on behalf of the respondent. With the consent of the parties, the writ petitions are taken up for final hearing.

(2.) These three writ petitions arise out of a common set of facts and are accordingly being disposed of by this common order.

(3.) These petitions have a chequered history. Show Cause Notices ('SCNs') were issued to the petitioners way back on 13th April, 2007 pursuant to the searches conducted at their godowns located in Raipur in Chhattisgarh. The SCNs resulted in an adjudication order dated 22nd December, 2008 creating demands and levying penalties on the petitioners. Along with the appeals, before the Customs, Excise and Service Tax Appellate Tribunal ('CESTAT'), each of the petitioners filed an application seeking interim orders including stay of the penalty and demand and waiver of the pre-deposit amount. By its order dated 2nd November, 2011, the CESTAT, while granting stay, required the petitioners to collectively deposit Rs. 5 crores within 12 weeks from that date.