TMI Blog2019 (1) TMI 664X X X X Extracts X X X X X X X X Extracts X X X X ..... iety of the orders impugned, both in the regular appeals and in the writ petitions, by which the Appellate Tribunal dismissed the appeals without going into the merits thereof - The order of adjudication of July 11, 2014 pertaining to AI Champdany Industries Limited, the order dated October 14, 2014 pertaining to RDB Textiles Ltd. and order dated March 17, 2015 pertaining to Mahadeo Jute & Industr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeals in the individual cases were incompetent without the statutory pre-deposit being put in. CEXA 4 of 2015, CEXA 13 of 2015 and CEXA 5 of 2016 arise out of such orders. 3. In addition, the assessees had also carried writ petitions to this Court by way of WP No. 4150(W) of 2017, WP No. 4154(W) of 2017 and WP No. 4157(W) of 2017 not only challenging the relevant orders by which their appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orities are represented in Court today. The Central Excise authorities accept that in view of the Supreme Court judgment, the benefit has to be given to all similarly-placed assessees, including the assessees involved in the matters listed today. 6. In the light of such fair submission on the part of the Central Excise authorities, the challenge to the vires of the amended provision becomes aca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pply to the cases of these three assessees. 8. The order of adjudication of July 11, 2014 pertaining to AI Champdany Industries Limited, the order dated October 14, 2014 pertaining to RDB Textiles Ltd. and order dated March 17, 2015 pertaining to Mahadeo Jute Industries Limited, all passed by the adjudicating authority, will stand set aside. 9. There will be no order as to costs. - - T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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