(1.) HEARD finally with the consent of learned counsel for the parties. Since facts and question of law involved in these appeals are common, as agreed by the learned counsel for the parties, we intend to dispose off these appeals by common order.
(2.) THESE Excise Appeals are directed against interim order passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi, whereby, while disposing off the application to deposit pre -deposit amount/stay application, the Tribunal has directed the appellants to deposit 25% of duty demand and stayed/waived the recovery of remaining amount of duty as well as penalty, during pendency of the appeals before the Tribunal.
(3.) THIS appeal is directed against the impugned order of Custom, Excise & Service Tax Appellate Tribunal, New Delhi, dated 23 -10 -2012, whereby stay application filed by appellant, has been disposed off and appellant has been directed to deposit 25% of duty demand during pendency of the appeal and remaining amount of duty as well as amount of penalty, has been stayed till disposal of the appeal.