PROMISING EXPORTS LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) THESE writ petitions were moved challenging the orders passed by the Customs, Excise and Service Tax Appellate Tribunal (for short "the Appellate Tribunal") dismissing the appeals for non -compliance of the orders passed by it directing predeposit under Section 35F of the Central Excise Act, 1944 ("Central Excise Act" for short) or under 129E of the Customs Act, 1962 (in short the 'Customs Act').

(2.) IT is to be noted that the writ petitions - i) W.P. No. 261 of 2008, Promising Exports Ltd. and Anr. v. Union of India and Ors. ii) W.P. No. 1161 of 2008, Indrajit Jash v. Union of India and Ors. iii) W.P. 2428(W) of 2008, Shree Krishna Limited and Anr. v. Union of India and Ors. iv) W.P. 4006(W) of 2008, Suresh Goyel and Sons v. Union of India and Ors. were moved challenging the orders passed in appeals by the Appellate Tribunal directing predeposit under Section 35F or under Section 129E of the Customs Act upon notice to the respondents including the Appellate Tribunal. During the pendency of the writ petitions, appeals were dismissed by the Appellate Tribunal for non -compliance of the orders directing predeposit. However, the writ petitions W.P. No. 230 of 2008, Shaman Ispat Ltd. and Anr. v. Union of India and Ors. and W.P. No. 1016 of 2008, Shree Gobinddeo Glass Works Ltd. and Anr v. Union of India and Ors. were moved after orders were passed by the Appellate Tribunal dismissing the appeals for not complying with the orders directing predeposit.

(3.) SINCE the issues involved are common, the matters were heard analogously. Elaborate arguments were advanced.