Gurusamy Vs. Customs, Excise and Gold (Control) Appellate Tribunal and ors.

stay - central excise--appeal--tribunal--pre-deposit--waiver--writs under constitution--appellant filing appeal to tribunal and agreeing to deposit amount demanded--tribunal granting time till 30.8.1991 for depositing amount and making observations on merits of appeal--tribunal dismissing appellant's application for modification of its earlier order--order of tribunal modified by setting aside its observations en merits of appeal--appellant granted time till end of march, 1995 to deposit amount demanded--central excises and salt act (1 of 1944), section 35--constitution of india, article 226.;the appellant had filed an appeal before the tribunal. before the tribunal, the appellant had agreed to deposit the amount demanded. accordingly, the tribunal passed an order on 7.5.1991 granting the appellant time till 30.8.1991 for depositing the amount. the petitioner filed an application for modification of the order dated 7.5.1991 and the tribunal dismissed the application by its order dated 22.11.1992. tire appellant challenged the orders of the tribunal dated 7.5.1991 and 22.11.1992 by filing two writ petitions. both the writ petitions were dismissed by a single judge: - k.a. swami, c.j.1. before the cegat, the petitioner/appellant had agreed to deposit the amount. accordingly, the tribunal had passed the order on 7.5.1991, granting him time till 30.8.1991 for depositing the amount. thereafter, he filed an application for modification of that order. the tribunal, by order dated 22.12.1992, has rejected that application. validity of both the orders was challenged before a learned single judge in w.p. nos. 6710 and 6711 of 1993. learned single judge has re-examined the matter and held that there is no, case for interfering with the orders passed by the tribunal. it may be pointed out that in the order dated 7.5.1991, the tribunal has held that in similar cases it has held that the petitioners become manufacturers. the question as to whether the petitioner/appellant is manufacturer has to be decided in the appeal. we, accordingly, modify the order of the tribunal insofar as it holds the petitioner/appellant as manufacturer and keep open that question to be decided in the appeal and dispose of these writ appeals, granting to the appellant time till the end of march, 1995 to deposit the amount. on this condition, the appeals are restored to the file of the cegat. in the event, the petitioner/ appellant deposits the amount, the appeals shall be heard and decided on merits and in accordance with law.2. in view of the disposal of the appeals, no orders are necessary in the connected cmp. accordingly, the same are rejected.