THE HON’BLE SRI JUSTICE B.PRAKASH RAO AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION NO.9640 OF 2010 PER THE HON’BLE SRI JUSTICE RAMESH RANANATHAN DT.21.06.2010 Between: M/s.Integrated Broadcasting Pvt.Ltd., represented by is Managing Director. …………..Petitioner Vs. Customs, Excise & Service Tax Appellate Tribunal, Bangalore and Another. ……………..Respondents. O R D E R: Heard Sri R.Raghunandan, learned counsel for the petitioner and Sri A.Rajasekhar Reddy, learned Standing Counsel for Central Excise. At their request, the writ petition is being disposed of at the stage of admission. The petitioner is carrying on business in telecast of satellite T.V. Channel I-News, for which they imported certain goods including software for Electronic News Production System (ENPS). A notice was issued to the petitioner on 12.11.2008 calling upon them to show cause why the goods imported should not be assessed to duty, and why penalty and fine should not be imposed on them. The petitioner filed their objections and, thereafter, the Original Order No.12 of 2009 dated 26.03.2009 was passed. Aggrieved thereby, the petitioner carried the matter in appeal to Customs, Excise and Service Tax Appellate Tribunal (first respondent) and sought condonation of delay of 149 days in preferring the appeal. In the affidavit filed in support of the delay condonation petition, the petitioner stated that they received a communication dated 12.10.2009 directing them to pay penalty of Rs.30,000/- immediately, failing which action under Section 142 of the Customs Act would be taken and on receipt of the said communication they preferred an appeal to get a decided opinion on the issue. Sri R.Raghunandan, learned counsel for the petitioner, submits that, since the department has already preferred an appeal which is pending before the Tribunal, the delay of 149 days in the petitioner’s filing an appeal should be condoned enabling them also to prefer an appeal. From the affidavit filed in support of the petition to condone the delay, it is evident that the petitioner was prompted to file an appeal only on receipt of the penalty proceedings, dated 12.10.2009. In such circumstances, we consider it appropriate to condone the delay of 149 days in preferring the appeal, subject to the condition that the petitioner deposits the entire amount as determined by the original authority, i.e., a sum of Rs.14,33,250/- (Rupees fourteen lakhs thirty three thousand two hundred and fifty only) with the CESTAT within four weeks from today. On such deposit, the appeal preferred by the petitioner shall be entertained without any further pre deposit in this regard. The writ petition is, accordingly, disposed of. In the circumstances, without costs. _________________ ` B.PRAKASH RAO J., ___________________________ RAMESH RANGANATHAN J., Dt.21.06.2010 tjs