(1.) This writ application is directed against an Order No. 96/HAL/2011 dated 7th June, 2011 passed by the Commissioner of Central Excise (Appeal-I) directing the writ petitioners to pre-deposit Rs. 15 lakhs as a condition precedent for proceeding with the appeal of the writ petitioners under section 35F of the Central Excise Act, 1944, read with section 83 of the Finance Act, 1994 and to report compliance by 5th July, 2011, failing which the appeal would be liable to be dismissed without any further notice. The petitioner No. 1 is apparently engaged in the execution of works contracts for industrial organizations, which includes supply of materials and service of construction, erection, commissioning installation, interior decoration etc.
(2.) According to the petitioners, the design or the drawings as needed for execution of works contracts are Supplied, by the customers or their nominated architects to the petitioner No. 1. The petitioner No. 1 supplies the materials for the execution of the works contract.
(3.) According to the petitioners, the nature of jobs of, the petitioner No. 1 are inter alia fabrication and fixing of false ceiling inside the office premises including supply of materials; electrical wiring inside the office premises including supply of materials; painting of walls, false ceiling and wooden partitions including supply of materials; flooring and polishing of tiles with supply of goods; supply of wooden materials, fabrication and polishing of wooden furniture and partitions; sanitary works including fixing and supply of materials; and the beautification of the office floors.