SHIRLEY DYERS Vs. COMMISSIONER OF C EX , JALANDHAR

JUDGEMENT

(1.) This petition filed under Article 226 of the Constitution of India prays for quashing of order dated 23-5-2006 (Annexure P. 5) and 8-8-2006 (Annexure P. 6) passed by the Customs Excise and Service Tax Appellate Tribunal (for short, the Tribunal') directing the petitioner to deposit a sum of Rs. 1.5 lacs as pre-deposit and the petitioner having failed to comply with the afore-mentioned requirement as a consequence even his main appeal was also dismissed without considering the merits of the controversy. The petitioner has pleaded that the Commissioner of Central Excise, Amritsar (for short, the Commissioner') has already passed order in original dropping the demand under similar circumstances and as a result, this Court in the case of M/s. Prime Textiles vCCE , Amritsar (C.W.P. No. 10614 of 2006 decided on 22-8-2006) had set aside the order passed by the Tribunal directing the petitioner to make pre-deposit and had also issued direction to hear the appeal on merit. In the written statement filed by the respondent, the afore-mentioned factual position has not been disputed. The only stand taken is that the view taken in M/s Prime Textiles' case is not applicable to the facts of the present case.

(2.) After hearing learned counsel, we find that there is no substantial difference between the facts of the present case and that of M/s Prime Textiles . Therefore, following the view taken in M/s Prime Textiles' case , we allow the petition and set aside the impugned orders dated 23-5-2006 (Annexure P. 5) and 8-8-2006 (Annexure P. 6). We also direct the Tribunal to entertain the appeal and decide the same on merits without insisting on the requirement of pre-deposit.

(3.) The petition stands disposed of in the manner indicated above.