(1.) THESE Tax Appeals arise out of a common judgment of the Customs, Excise and Service Tax Appellate Tribunal ('Tribunal' for short) dated 1 -3 -2012. Brief facts may be noted. The appellants are notices in a show cause notice dated 23 -6 -2008. They were called upon to state why Central Excise duty of Rs. 11,43,546/ - with interest be not recovered from them and further why penalties should not be imposed against them. The Adjudicating Authority passed the Order -in -Original on 23rd March, 2010. He ordered recovery of Rs. 11,43,546/ - with interest and matching penalties. All the appellants approached the Commissioner (Appeals), who initially passed an order on 20th August, 2010 and insisted on pre -deposit of 50 per cent of the above amount by way of pre -condition for hearing the appeals on merits. Subsequently, however, on the application filed by the appellants, the Commissioner (Appeals) modified the said order dated 20th August, 2010 by his order dated 8th September, 2010 and directed the appellants to deposit 10 per cent of the total amounts involved in the appeals.
(2.) SINCE within the time permitted by the Commissioner (Appeals), the appellants did not deposit any amount, by an order dated 28 -9 -2010, the appeals were dismissed only on such ground.
(3.) FOR the purpose of these appeals, following substantial question of law is framed: