(1.) Heard learned Counsel for the petitioners and learned Counsel for the respondents. Perused petitions.
(2.) Rule, returnable forthwith. The petitions are heard finally by consent of parties.
(3.) These petitions are directed against the order dated August 4, 2009, by the Customs Excise and Service Tax Appellate Tribunal, West Zonal Bench, Mumbai ("CESTAT" for short) directing the petitioners Mr. Ashokkumar and Mr. Daulatkumar to pre-deposit 25 per cent, of the penalty imposed on each of them, they being the directors of M/s. Harisons Steel P. Ltd.