RAJNISH STEEL INDUSTRIES, Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) APPLICATIONS for condonation of delay filed by M/s. Rajnish Steel Industries, M/s. Mahalaxmi Steels Pvt. Ltd., M/s. Shiv Steel Industries and M/s. Navyug Steel Industries are allowed having regard to the reasons contained therein namely that the units were closed and that in one case counsel for the applicant misplaced the appeal file.

(2.) WE now take up the stay applications and appeals.

(3.) ALL the above appeals involve a common issue and are hence heard together and disposed off by this common order, after waiving the requirement of pre -deposit since the issue in dispute stands settled by the decision of the Larger Bench of the Tribunal in the case of Sawan Mal Shibumal Steel Rolling Mills. v. CCE, Chandigarh -I 2001 (42) RLT 75.