- (1.) These four appeals under Section 35 (G) of the Central Excise Act, 1944 (hereinafter referred to as the Act, 1944) are directed against the identical orders dated 26.02.2013 passed by Customs, Excise and Service Tax Tribunal, New Delhi (for short the Tribunal) refusing to allow full waiver of pre-deposit of outstanding demand of tax and penalty as prescribed under Section 35 F of the Act, 1944 and directing to deposit 40% of the demand to maintain the appeals. The orders dated 11.04.2013 dismissing the appeals for non-compliance of orders passed under Section 35 F are also subject matter of challenge in these appeals.
(2.) Since all the four appeals have been filed by the same appellant and are based on same set of facts raising common question of law, as such, they have been heard together and are being decided by this common judgment.
(3.) Factual matrix of the case, in brief, relevant for the purpose of the case are as under.;