EKTA FLAVOURS LTD Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) Heard learned Counsel for the appellant. Sri Shambhu Chopra, appears for the Central Excise Department.

(2.) These two Central Excise Appeal arise out of order dated 17-6-2009 [2009 (242) E.L.T. 55 (Tri.-Del.)] passed by Customs, Excise and Service Tax Appellate Tribunal, New Delhi, deciding the application for waiver of pre-deposit for hearing of the appeal. While disposing of the stay application in the Central Excise Appeal, the Appellate Tribunal, directed M/s. Pan Parag India Limited (formerly known as Kothari Products), the appellant in Central Excise Appeal No. 435 of 2009, to deposit a sum of Rs. 5 Crores, as against the adjudication in the order to deposit Rs. 19,37,10,163/-. In the other Appeal No. 368 of 2009 the stay application filed by M/s. Ekta Flavours, the appellant was directed to deposit Rs. 10. Lakhs as a pre-condition of filing of appeal.

(3.) On 2-9-2009 Sri Shambhu Chopra was directed to file counter affidavit within three weeks, and the matter for fixed for hearing on 13th October, 2009. It is stated by Shri A.P. Mishra, learned Counsel for the petitioner that the company was compelled to deposit under protest Rs. 2 Crores on 26-9-2009. M/s. Ekta Falvours also deposited Rs. 10 lakhs on the same day. M/s. Pan Parag India Limited thereafter claimed adjustment of Rs. 3 Crore of the refunds due to it. The appellant has thus deposited Rs. 5 Crores.