PADMAVATI TUBES Vs. UNION OF INDIA

JUDGEMENT

(1.) hat is challenged in this petition under Article 226 of the Constitution is the order dated 8.7.2003 passed by the Customs, Excise & Service Tax Appellate Tribunal, Mumbai in Stay Application Nos. 575, 576 and 577 of 2003 (Annexure "O") and the subsequent order dated 7.1.2004 (Annexure "Q") of the Tribunal rejecting the petitioners' Misc. Application for modification of the order dated 8.7.2003.

(2.) By the order dated 8.7.2003, the Tribunal has required the petitioners to make a pre-deposit of Rs.10 lakhs towards excise duty and deposit of Rs.1 lakh towards penalty imposed on the partner of petitioner No.1-firm as against the duty demand of Rs.29,23,187/and penalty of equal amount.

(3.) What is contended by the learned counsel for the petitioners is that the Commissioner of Central Excise had passed the order-in-original dated 27.8.2002 in violation of the principles of natural justice and, therefore, the Tribunal ought to have waived deposit of the entire amounts of duty and penalty.