Judgment:
M.V. Ravindran, J.
1. These two stay petitions are filed for the waiver filed by the applicant which after hearing both sides, we find that appeals could be disposed of at this juncture. Accordingly, we dispose of the stay petitions and take up the appeals for disposal.
2. Heard both sides and perused the records.
3. Vide final order no.A/10563/WZB/AHD/2013, dt. 17.04.2013, this bench dispose bunch of appeals, by directing the appellant to deposit entire amount of duty of an amount i.e. Rs.1,04,431/- and report compliance on 21.05.2013 before the first appellate authority. The appellant herein acting smart interpreted the order of the Tribunal in his own way and deposited the amount on 05.07.2013 and intimated the compliance to the first appellate authority, who correctly dismissed the appeals for non-compliance of the pre-deposit ordered by the bench. In the first blush, we would have not interfered, but keeping in mind the interest of justice, we prima facie condone the delay in making the pre-deposit ordered by us, and direct first appellate authority to restore these two appeals to their original numbers in his record and hear and dispose of the same on merits after following the principles of natural justice.
4. We make it clear that this view should not be cited or taken as a precedent.
5. In the facts and circumstances of this case the appeals are allowed as indicated hereinabove by way of remand.