RDB TEXTILES LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) These three appeals and the connected writ petitions arise out of the same individual orders passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT).

(2.) Pursuant to the amendment to Sec. 35F of the Central Excise Act, 1944, the Appellate Tribunal found that the appeals in the individual cases were incompetent without the statutory pre-deposit being put in. CEXA 4 of 2015, CEXA 13 of 2015 and CEXA 5 of 2016 arise out of such orders.

(3.) In addition, the assessees had also carried writ petitions to this Court by way of WP No. 4150(W) of 2017, WP No. 4154(W) of 2017 and WP No. 4157(W) of 2017 not only challenging the relevant orders by which their appeals were found to be incompetent, but also questioning the propriety of the amendment and assailing the vires of the amended provision. In view of the pendency of the appeals under the Act of 1944, the writ petitions were referred to the Division Bench taking up the relevant appeals.