Singhal Steels Vs. Commissioner of Central Excise, - Court Judgment

Excerpt:
1. at the outset, ld. counsel of the appellant has submited that in connected appeals filed by the other assessee against the same order-in-appeal, the other bench of the tribunal has directed them to pre-deposit twenty percent of the duty amount for the purpose of hearing the appeal. he requests that said order of the tribunal be followed in this case as the issue involved in this appeal and the other appeals is the same and the impugned order is also common.2. ld. jdr has no objection to this submission of the counsel.therefore, without going into the merits of the stay application, in terms of the order of the tribunal passed in the connected six appeals, the appellants in this appeal also are directed to make pre-deposit of 20% of the total amount of duty of rs.79,009/- i.e. rupees sixteen thousands (round figure) with in the period of eight weeks from today.on deposit of the amount, the deposit and recovery of the balance amount of duty shall stand stayed during the pendency of the appeal.but in case the appellants failed to comply with this order within the specified time, their appeal shall stand dismissed without any further reference to them. to up for reporting compliance on 13.3.2001.

Judgment:
1. At the outset, ld. Counsel of the appellant has submited that in connected appeals filed by the other assessee against the same Order-in-appeal, the other Bench of the Tribunal has directed them to pre-deposit twenty percent of the duty amount for the purpose of hearing the appeal. He requests that said order of the Tribunal be followed in this case as the issue involved in this appeal and the other appeals is the same and the impugned order is also common.

2. Ld. JDR has no objection to this submission of the Counsel.

Therefore, without going into the merits of the stay application, in terms of the order of the Tribunal passed in the connected six appeals, the appellants in this appeal also are directed to make pre-deposit of 20% of the total amount of duty of Rs.79,009/- i.e. Rupees Sixteen thousands (round figure) with in the period of eight weeks from today.

On deposit of the amount, the deposit and recovery of the balance amount of duty shall stand stayed during the pendency of the appeal.

But in case the appellants failed to comply with this order within the specified time, their appeal shall stand dismissed without any further reference to them. To up for reporting compliance on 13.3.2001.