CYNOSURE ENTERPRISES LTD. Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) HEARD Sri V. Hari Haran, learned counsel for the petitioner in W.P. No. 5118 of 2013, Sri B. Srinivas, learned counsel for the petitioner in W.P. No. 5138 of 2013 and Sri A. Rajasekhar Reddy, learned Senior Standing Counsel for the respondents in both the writ petitions. The petitioners herein were assessed to excise duty along with interest and penalty under the provisions of the Central Excise Act, 1944 by the 1st respondent vide orders dated 21 -10 -2011 and 11 -7 -2012 respectively.

(2.) CHALLENGING the same, the petitioner in W.P. No. 5118 of 2013 filed appeal before the appellate authority, who dismissed the same on 26 -3 -2012. Aggrieved thereby, the petitioner has preferred in May 2012, an Appeal No. E/1678/2012 before the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore (for short Tribunal') along with Stay Application No. E/1191/2012 and sought dispensing with the condition of pre -deposit of duty, interest and penalty apart from staying recovery of the same till the disposal of the appeal by the Tribunal.

(3.) ON account of a vacancy in the Tribunal due to the retirement of a technical member, the Tribunal was not able to take up the stay applications in the above appeals filed by the petitioners before it.