INDIAN METAL TRADERS Vs. UNION OF INDIA

JUDGEMENT

(1.) Rule : Learned Standing Counsel Shri J.M. Malkan waives service of Rule on behalf of all the respondents in all these petitions.

(2.) Special Civil Applications Nos. 4240 and 12390 to 12395, all of 2004, are filed by the petitioner M/s. Indian Metal Traders. All these petitions are arising out of the impugned common order dated 13-11-2002 (Annexure-G) passed by the Customs, Excise and Gold (Control) Appellate Tribunal, Camp at Vadodara (for short "Appellate Tribunal") in Stay Application Nos. C/S 2870-2876/02-Mum in Appeal Nos. C/1310 to 1316/2002-Mum and the impugned common Order dated 4-12-2003 (Annexure-K) passed by the Appellate Tribunal in C/M/2229/02-Mum in C/1310-16/02-Mum, filed by the petitioner Indian Metal Traders. Special Civil Applications Nos. 4223 and 12396 to 12400, all of 2004, are filed by the petitioners Hindustan Ship Breaking Yard. All these petitions are arising out of the impugned common Order (Annexure-G) dated 13-11-2002 passed in Stay Application No. C/S 2877 to 2882 of 2002 in Appeal Nos. 1317 to 1322 of 2002 and the impugned common order dated 4-12-2003 (Annexure-I) passed by the Appellate Tribunal in C/M/2228/02-Mum in Appeal No. C/1317-22/02-Mum filed by the petitioner Hindustan Ship Breaking Yard.

(3.) The Appellate Tribunal by its impugned orders dated 13-11-2002 (Annexure-G in the petitions) disposed of the main Appeals No. C/1310-1316/02, filed by the petitioners Indian Metal Traders and Appeals No. C/1317 to 1322 of 2002, filed by the petitioner Hindustan Ship Breaking Yard, by directing the appellants petitioners Indian Metal Traders to deposit Rs. 15 lacs towards the liability under the demands made, which was the subject matter of appeals, within a period of 6 weeks from the date of the order i.e. 13-11-2002, and on depositing the said amount the Commissioner (Appeals) was directed to restore the appeals before him and hear and decide the same on merits. If the amount was not deposited within the prescribed time then those appeals before the Tribunal be treated as dismissed. In case of M/s. Hindustan Ship Breaking Yard identical order was passed, except the amount of deposit of Rs. 5.5 lacs by the Tribunal on 13-11-2002 (Annex.-G).