2005 (9) TMI 110

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..... s. 716 and 10886 of 2005 as common questions of law and fact are involved therein. 2. Vide the orders impugned in both the writ petitions, the learned Tribunal has directed the petitioner to deposit a sum of Rs. 3 lacs in one case and Rs. 1.5 lac in the other case as pre-deposit before entertaining the appeals under Section 129E of the Customs Act, 1962. 3. Learned counsel for the petitioner .....

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..... e fact remains that as on today the learned Tribunal has decided the appeals filed by the assessee in its favour by dispensing with the condition of pre-deposit. 5. In view of the above, we find that the orders dated 1-12-2004 and 9-5-2005 impugned in Civil Writ Petition Nos. 716 and 10886 of 2005 respectively are clearly not sustainable in view of the findings recorded by the learned Tribun .....

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