- (1.) IN this writ application the petitioner has challenged Order No.S -400 -405/Kol/2011 dated 1st December, 2011 passed by the Customs, Excise and Service Tax Appellate Tribunal, East Regional Bench, Kolkata in S.P. No.559 -564/2009 in Excise Appeal Nos.390 -395/2009, directing the petitioner to pre -deposit of an amount of Rs.60 Lakhs within a period of 8 weeks, as a condition precedent for proceeding with the appeal, and further directing that on deposit of the said amount of Rs.60 Lakhs, the requirement to pre -deposit the balance amount of duty and penalty and penalty on the Director would stand waived.
(2.) THE petitioner has also challenged Order No.M -67/Kol/2012 dated 20th February, 2012 passed by the Customs, Excise and Service Tax Appellate Tribunal, East Regional Bench, Kolkata, refusing to modify the aforesaid order and directing the petitioner to pre -deposit Rs.60 Lakhs and report compliance on 28th March, 2012.
(3.) THE short question involved in this appeal is whether the learned Tribunal was justified in directing the petitioner to deposit Rs.60 Lakhs as a condition for hearing the appeals. The petitioner No.1 carries on business, inter alia, of manufacture of diverse goods, which are excisable commodities, including re -rolled steel products, non -alloy steel ingots and sponge iron. The petitioner No.1 has various units in West Bengal.;