K K FABRICS Vs. UNION OF INDIA

JUDGEMENT

(1.) THIS order shall also covers disposal of W. P. No. 808 of 1998 (Swastik Industrial Textiles v. Union of India), W. P. No. 809 of 1998 (Ruchi Fabrics ltd. v. Union of India) and W. P. No. 829 of 1998 (Bidasaria Brothers v. Union of India) as common questions are involved in these petitions.

(2.) IT may be mentioned here that earlier also petitioners were required to approach this Court for grant of certain reliefs to them. The earlier petitions have been disposed of and copies of the said orders passed by High Court from time to time have been annexed in the petition. Petitioners' grievance is that as per the directions given by the High Court, Commissioner (Appeals) was required to hear the petitioners appeal on merits; instead orders on petitioners' application filed under Section 35f of the Central Excise Act has been passed and a direction has been given to deposit the amount of duty. All these orders have been annexed as Annexure P-l to the petition.

(3.) PETITIONERS submitted that on the date of the arguments were heard they were given to understand that matters would be disposed of on merits. They had, accordingly, submitted written arguments on merits of the matter which is manifest from Annexure P-12. They have also filed copy of the order passed by the D. B. of Delhi High Court in the matter of M/s. Jyoti Overseas Ltd. The contention of the learned counsel for the petitioners is that in view of the categorical order passed by this Court, the appeal alone could have been heard on merits without there being any demand made in this regard while considering the application under Section 35f of the Act. My attention has also been drawn to the order dated 4-3-1997 passed in W. P. No. 224 of (sic) while disposing of the said petition in Condition No. (3) it has categorically been mentioned by this Court that pending the disposal of appeal, the respondents shall not proceed with the recovery of arrears. However, despite this order the petitioners have been directed to deposit the amount of duty, failing which their appeals would stand dismissed find rejected,