KARISHMA OVERSEAS Vs. UNION OF INDIA

JUDGEMENT

(1.) As common question of law and facts arise in both these appeals, the same are heard, decided and disposed of by this common order.

(2.) In both these appeals, the respective appellants have challenged the impugned orders, more particularly order dated 26-6-2012 impugned in Tax Appeal No. 551 of 2012 and order dated 18-6-2012 impugned in Tax Appeal No. 459 of 2012 passed by the learned Customs, Excise and Service Tax Appellate Tribunal in respective Tax Appeals, by which the learned Tribunal has directed the respective appellants to deposit 20% of the amount of duty confirmed by the adjudicating authority as pre-deposit and subject to such compliance being reported, balance amount involved is waived and recovery thereof is stayed till final disposal of the main appeals.

(3.) Mr. Parikh, learned counsel appearing on behalf of the respective appellants have vehemently submitted that as such directing appellants to even deposit 20% of the duty confirmed shall cause undue hardship to the appellants. It is submitted that as such the issue involved in the main appeals is squarely covered by the decision of this Court. Therefore, it is requested to direct the learned Tribunal to decide and dispose of the appeals on merits without insisting for pre-deposit.