VIJAY PLAS FABS (P) LTD. Vs. CESTAT, CHENNAI

JUDGEMENT

(1.) ALL the writ petitions are filed for identical relief to quash the Final Order dated 22 -6 -2006 in Final Order Nos. 528 to 531/2006 and to consequently direct, the first respondent to restore to hear the appeal on merits without insisting upon the pre -deposit upon duty and penalty.

(2.) THE order under challenge, the nature of the relief sought for and the facts based on which the relief sought for and the issue involved in all the four writ petitions are one and the same as such the common order is being passed in all the four writ petitions.

(3.) AGGRIEVED against the same the petitioner filed separate appeals before the first respondent who is the first appellate authority. The petitioner has filed the appeals along with two applications one to dispense with the pre -deposit of duty and penalty as required u/s. 35F of Central Excise Act and other petition to stay the operation of the order of the adjudicating authority. The 1st respondent entertained the appeals along with the petitions and has passed orders which according to the petitioner is without giving notice to the petitioner company, thereby directing the petitioner company to pre -deposit 50% of the duty confirmed by the adjudicating authority within four weeks as pre -condition to waive pre -deposit and to stay recovery in respect of the penalty amount and the balance amount of duty and the applications stood adjourned to report compliance to 22 -6 -2006 and the same is followed by Final Order on 22 -6 -2006 in and under which the appeals are dismissed for non -compliance of the conditional order with regard to pre -deposit of 50% amount as required under Section 35F of the Central Excise Act. The final order so passed on 22 -6 -2006 in all the four appeals by the 1st respondent/first appellate authority are now challenged in these four writ petitions.