TMI Blog2012 (8) TMI 721X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent. [Order (Common)]. These two appeals are filed against the order dated 13th September, 2010 passed by the Customs, Excise Service Tax Appellate Tribunal (CESTAT). By means of that order. Tribunal has directed the appellants to make pre-deposit of 25% of the respective penalties imposed upon them as a condition of hearing the appeals filed by them, on merits. It may be noted that show cause notice was issued by the Excise Department against one M/s. Minda HUF Ltd. (for short MHL ), the manufacturers of automobile locks on the ground that they had escaped the payment of excise duty. In the said show cause notice, these two appellants along with two others were co-noticee. Allegation in the show cause notice was that p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and 47,80,983/- respectively on these appellants vide order dated 27-8-2008. It is against this order of the Commissioner that the appellants have filed appeals before the CESTAT, which are pending adjudication. Along with the appeals, the appellants also moved stay application for dispensing pre-deposit under Section 55F of the Act and stay of recovery. In these applications, aforesaid impugned order dated 13th September, 2010 had been passed. 2. While directing the appellants to make pre-deposit of 25%, Tribunal has given the following reasons : 3. Prima facie we are of the view that these appellants not being before Settlement Commission have no right to pray for similar treatment as that was given to M/s. Minda HUF Ltd. by Sett ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudication dated 27-8-2008, which dealt the case M/s. Minda HUF Ltd. also. This appellant alongwith other four appellants in appeal case No. E/2178 of 2009, E/2179 of 2009, E/2180 of 2009 and E/2181 of 2009 having faced penalty in the similar manner, a common order has been passed today in respect of those, four appellants. We consider it proper to pass similar such order in this case also. Having appreciated prima facie case of revenue, we direct this appellants also to make pre-deposit of 25% (Twenty five percent) of the penalty amount levied on him within eight weeks from today and make compliance on 19th November, 2010, Subject to compliance, realization of the balance demand shall be stayed during pendency of the appeal. 3. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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