2014 (11) TMI 424

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....., On the basis of the Intelligence gathered, the appellant's premises as well as M/s.Visaka Industries Ltd., were inspected. During the course of the inspection, it was found that M/s.Visaka Industries Ltd. had availed benefit of exemption by producing bogus receipts, thereby evaded payment of Central Excise Duty. It was also found that the appellant herein was also participated in abetting the accounting of bogus receipts. Hence, show cause notice was issued to the appellant on 07.04.2008 showcausing as to why penalty should not be imposed on the appellant for the involvement in the offence. Thereafter, the Commissioner of Central Excise, Salem, in the adjudication proceedings dated 06.05.2009 passed against M/s.Visaka Industries Ltd.....

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....cy of the appeal." 4. The above-said order of the Tribunal was challenged by the appellant in a Writ Petition in W.P.No.5840 of 2012. By order dated 09.03.2012, a learned single Judge of this Court passed an order granting waiver of entire pre-deposit and directed the Tribunal to dispose of the appeal on merits and in accordance with law within a time frame. Thereafter, on being mentioned, the very same learned single Judge, passed another order in the very same Writ Petition on 16.4.2012, modifying the earlier order dated 09.03.2012, the relevant portion of which reads as follows: "3. However, in view of the facts and circumstances of the present case, the petitioner is directed to pay a sum of Rs. 2,00,000/- as pre-deposit, pursuant to ....