PARKER INDUSTRIES Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THIS order shall dispose of Civil Writ Petition Nos. 716 and 10886 of 2005 as common questions of law and fact are involved therein.

(2.) VIDE the orders impugned in both the writ petitions, the learned Tribunal has directed the petitioner to deposit a sum of Rs. 3 lacs in one case and Rs. 1.5 lac in the other case as pre -deposit before entertaining the appeals under Section 129E of the Customs Act, 1962. Learned Counsel for the petitioner has relied upon the order dated 7.2.2005 passed by the learned Tribunal in Assessee's own case whereby the learned Tribunal has not only entertained the appeal without pre -deposit of penalty amount but, in fact, allowed the appeal on merits as well. It is pointed out that, in fact, seven appeals were preferred by the petitioner before the learned Tribunal out of which five appeals were allowed vide order dated 7.2.2005, whereas interim orders were passed in the remaining two appeals which are subject matter of the writ petitions aforesaid.

(3.) SH . M.S. Guglani, learned Counsel for the respondents, could not dispute the factum of decision rendered by the learned Tribunal but pointed out that the Revenue is in the process of challenging the said decision. The fact remains that as on today the learned Tribunal has decided the appeals filed by the assessee in its favour by dispensing with the condition of pre -deposit.