LEGEND EXPORTS PVT LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) Since both the above Writ Petitions deal with common question of law and fact, they are disposed of by this common order.

(2.) Rule. Returnable forthwith. Respondents waive service. Since a short point is involved, both the above Petitions are disposed of finally by this common order.

(3.) The Additional Commissioner confirmed the demand by invoking the extended time limit of five years under Section 11A(1) read with the proviso. By the said order, personal penalty was also imposed. Being aggrieved by the Order of the Additional Commissioner, Petitioners preferred appeals to the Appellate Authority who dismissed the appeals for non-compliance of Section 35F of the Central Excise Act for non-fulfilment of the pre-deposit of 50% of the disputed amounts of duty and penalty as ordered vide Order dated 25-1-1999. Being aggrieved, the Petitioners preferred revision to the Central Government which has also been dismissed vide impugned order (Exhibit-Q to the Writ Petition No. 831 of 2000).