TEXPLAST ENGINEERS LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) RULE . Ms. Dharmishta Raval, learned senior standing Counsel for the Central Government waives service of Rule for the respondents.

(2.) WHAT is challenged in this petition Under Article 226 of the Constitution is the Order dated 28 -11 -2003 (Annexure 'B') passed by the Customs, Excise and Service Tax Appellate Tribunal, Mumbai in Stay Application Nos. 1066 to 1068 of 2003 in Appeal Nos. 1665 to 1667 of 2003 requiring the petitioners to make a pre -deposit of Rs. 2.5 lakhs for hearing of the appeals.

(3.) MR . Paresh M. Dave, learned Counsel for the petitioners states that the impugned demand pertains to the period prior to the date on which the petitioner Company's reference was registered by the BIFR and, therefore, the petitioner -Company is entitled to the protection of Section 22(1) of the SICA. Reliance is also placed on the decision of another Division Benches of this Court dated 8 -9 -1999 in SCA No. 6370 of 1999 and connected matter and the decision dated 27 -8 -2002 in SCA No. 6657 of 2002 at Annexure 'D' Colly.