COMMON ORAL ORDER
(PER : HONOURABLE MR.JUSTICE A.J.DESAI)
Mr D.K. Trivedi, learned advocate for the petitioners states on instructions that the petitioners are ready and willing to deposit the amount as per the interim order passed by the Tribunal below the application submitted by the petitioner for stay during the pendency of the appeal.
2 Mr Trivedi has further stated that at the relevant point of time the petitioner could not pay the amount as ordered by the Tribunal due to financial crisis of the petitioners existing at the relevant point of time. He, therefore, submits that the 1dismissal of appeals on the ground of non-payment of the said amount may be quashed and set aside.
3 On the other hand, Mr Y.N. Ravani, learned advocate for the respondents would submit that the petitioners have not
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complied with the interim orders passed by the Tribunal and the amount is due since considerably long time. He, however, would submit that appropriate order may be passed.
4 We have heard learned advocates for the respective parties. In our opinion, the following order would meet the ends of justice:
The petitioner/s in each of the petitions shall deposit the amount as ordered by the Tribunal within a period of six weeks from today. On depositing such amount, the appeals shall stand restored and the Tribunal is requested to decide the appeals on merits and in accordance with law since this Court has not gone into the merits of the matter. If the petitioners of each of the petitions fail to deposit the amount as per this order, the order impugned in the present group of petitions shall stand revived automatically. Each of the petitioners shall file an undertaking to the aforesaid extent.
5 In view of the above, the petitioners are allowed and the orders passed by the Customs, Excise and Service Tax Appellate Tribunal are hereby quashed and set aside.
(A.J.DESAI, J.)
(A.G.URAIZEE, J.)
mohd
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