IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE TWENTY EIGHTH DAY OF JULY TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 15559 of 2008 Between: M/s.Taher Ali Engineers & Manufacturrs,Plot No.68/A,& 59/A Aghapalli village, Ibrahimpatnam Mandal rep.by its PRoprietor Taher Ali,S/o.Ghulam Nabi Aged about 60 years, Ranga Reddy District ..... PETITIONER AND 1 The Commissioner of Customs Excise,and Service Tax (Appeals-III) 2nd floor, Central Revenue building L.B.Stadium, Basheerbagh,Hyderabad 2 The Joint Commissioner of Customs and Central Excise Office of Commissioner of Customs, and Excise Hyderabad-III Commisisonerate, L.B.Stadium Road Basheerbagh, Hyderabad .....RESPONDENT(S) Petition under Article 226 of the constitution of India praying that in the circumstances stated in the Aﬃdavit ﬁled herein the High Court will be pleased to issue an appropriate writ order or direction particularly in the nature of writ of mandamus declaring the order of the Commissioner of Customs , Central Excise and Service Tax (Appeals-III) Hyderabad, dated 30.6.2008 in Appeal No.41&42 /2008 (H-III) CE dismissing the appeals for non compliance with the pre-deposit conditions in terms of Section 35 of the Central Excise Act,1944 as illegal, improper, unfair, unjust without application of mind and without scrutiny of the orders appealed against and consequently direct the appellate authority to dispose of the appeals on merits including the question of jurisdiction and non compliance with the principles of natural justice without pre-deposit of the impugned amounts and grant such other relief or reliefs as are deemed to be ﬁt and proper in the circumstances of the case Counsel for the Petitioner: MR.M.V.J.K.KUMAR Counsel for the Respondents: MR.A.RAJASHEKAR REDDY (ASST SOLICITOR GEN) The Court made the following : THE HON’BLE MRS. JUSTICE T. MEENA KUMARI AND THE HON’BLE MR. JUSTICE RAMESH RANGANATHAN W.P.NO. 15559 OF 2008 ORDER: (Per Smt. T. Meena Kumari, J) The present writ petition has been ﬁled seeking a declaration that the order of the Commissioner of Customs, Central Excise and Service Tax (Appeals-III) Hyderabad, dated 30.6.2008 in Appeal No.41&42 /2008 (H-III) CE dismissing the appeals for non compliance with the pre-deposit conditions in terms of Section 35 of the Central Excise Act, 1944 as illegal, improper, unfair, unjust without application of mind and without scrutiny of the orders appealed against and consequently the appellate authority may be directed to dispose of the appeals on merits including the question of jurisdiction and non compliance with the principles of natural justice without pre-deposit of the impugned amounts. It is submitted that the appeals preferred by the petitioner were dismissed by the appellate authority for non-compliance of the pre-deposit conditions in terms of Section 35 of the Central Excise Act, 1944. After hearing the learned counsel for the parties, we are of the opinion that ends of justice would be met if the appeals are revived. Accordingly this writ petition is disposed of directing the appellate authority to revive the appeals subject to condition that the petitioner deposits half of the disputed tax and one fourth of the penalty within eight weeks from today and on such deposit, the appeals be disposed of in accordance with law. No costs. ___________________ T. MEENA KUMARI, J _________________________ RAMESH RANGANATHAN, J Dt. 28.7.2008 NB: CC of order be furnished in one week. /BO/ KR ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1 The Commissioner of Customs Excise,and Service Tax (Appeals-III) 2nd floor, Central Revenue building L.B.Stadium, Basheerbagh,Hyderabad 2 The Joint Commissioner of Customs and Central Excise Office of Commissioner of Customs, and Excise Hyderabad-III Commisisonerate, L.B.Stadium Road Basheerbagh, Hyderabad 3. 2 CCs to Sri A. Rajashekar Reddy, Asst. Solicitor General 4. 2 CD copies Form-NIC-OGS/WP{TRK}