9911796707
TMI Blog2010 (9) TMI 479X X X X Extracts X X X X X X X X Extracts X X X X ..... rder to enable this Tribunal to do so, his Lordship had also disposed of the stay applications by granting interim stay of recovery till final disposal of the appeals. - Though there is no direct reference to the aspect of waiver of pre-deposit in the Hon’ble High Court’s judgment, it would appear that waiver of pre-deposit was dispensed with to enable this Tribunal to take up the appeals for fina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d for the appellant. Ld. counsel submits that the Hon ble High Court had dispensed with the requirement of pre-deposit for the purpose of enabling the Tribunal to finalise the appeals in accordance with law on merits. In this connection, he refers extensively to the Hon ble High Court s judgment dated 11-2-2010, which was passed in Writ Petition No. 393 of 2010. According to the learned counsel, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he prayer. He submits that the direction of the Hon ble High Court was to dispose of the appeal in accordance with law, which, according to him, meant that the statutory requirement of pre-deposit under Section 35F of the Central Excise Act had also to be met by the appellant before addressing the substantive issues in the appeals on merits. Therefore, according to the learned Jt. CDR, the prayer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble High Court s judgment, it would appear that waiver of pre-deposit was dispensed with to enable this Tribunal to take up the appeals for final disposal on merits. It is also evident from the records that, by consent of both sides, the appeals were treated as part-heard and posted for further hearing. As rightly pointed out by the learned counsel, a part-heard matter can be heard only by the sam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. Ld. counsel has made a further request. It is requested that similar appeals of the company (ST/1507-1509/2010) also be disposed of finally along with the present appeals. We are not inclined to accede to this request inasmuch as the appellant has to meet the requirement of Section 35F and has not brought any judgment of the jurisdictional High Court for early disposal of the said appeals wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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