Shree Vishnu Processors vs Commissioner of Central Excise

D.K. Jain, C.J.—This writ petition is directed against the order dated 4-8-2005 passed by the Commissioner (Appeals), Central Excise, Jalandhar, directing the petitioner to deposit a sum of Rs. 3 lakhs towards duty as a condition precedent for entertainment of its appeal.

The order is assailed mainly on the ground that in a number of similar cases, the Commissioner of Central Excise, Jalandhar, had himself dropped similar demands created in those cases and further this Court, vide Order dated 5-7-2005 in CWP No. 4470 of 2005 (M/s. Adinath Dyeing and Finishing Mills v. Commissioner of Central Excise, Ludhiana, and Ors.) and other connected writ petitions, has directed the Custom Excise and Service Tax Appellate Tribunal to entertain the appeals without insisting on pre-deposit of additional demands created in those cases. It is, thus, pleaded that in the light of the said order and the decision by the Commissioner, the impugned direction to make the aforesaid deposit is unwarranted.

Shri M.S. Guglani, learned Central Government Counsel, who is present in the Court in connection with some other case, has been supplied a copy of the writ petition.

In view of the above, we quash the impugned order and direct that the petitioner''s appeal, which is deemed to have been dismissed on account of non-compliance with the impugned order, shall be revived and disposed of on merits without insisting on pre-deposit.

The writ petition stands disposed of accordingly.