Dmt 1 cexa60,64,(l)71 & (l)72-11 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGNAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO. 60 OF 2011 M/s. Shiva Steel Industries (Nagpur) Ltd., .. Appellants. versus Commissioner of Central Excise, Nagpur. .. Respondent. WITH CENTRAL EXCISE APPEAL NO. 64 OF 2011 M/s. Shridhar Casting Pvt. Ltd., .. Appellants. Versus Commissioner of Customs & Central Excise, Nagpur. .. Respondent. CENTRAL EXCISE APPEAL (L) NO. 71 OF 2011 M/s. Shiva Steel Industries (Nagpur) Ltd., .. Appellants. Dmt 2 cexa60,64,(l)71 & (l)72-11 versus Commissioner of Central Excise, Nagpur. .. Respondent. CENTRAL EXCISE APPEAL (L) NO. 72 OF 2011 M/s. Shiva Steel Industries (Nagpur) Ltd., .. Appellants. versus Commissioner of Central Excise, Nagpur. .. Respondent. ..... Mr. V. Sridharan, Sr. Adv. with Mr. Prakash Shah and Mr. Jas Sanghavi i/by PDS Legal for the Appellants. Mr. Vijay Kantharia i/by Mr. Jitendra B. Mishra for the Respondent. ...... CORAM : DR.D.Y.CHANDRACHUD & A. A. SAYED, JJ. 23 November 2011. P.C. : These Appeals are admitted. These appeals arise Dmt 3 cexa60,64,(l)71 & (l)72-11 out of a common order passed by the Tribunal on 28 February 2011 on an application for waiver of pre-deposit. The Tribunal has directed a deposit of fifty per cent of the total duty demanded and of twenty five per cent of the penalty. The appeals are admitted on the following questions of law : (a) Whether in the facts and circumstances of the case, the Tribunal was justified in directing the Appellants to deposit 50% of the duty amount and 25% of the penalty amount; (b) Whether in the facts and circumstances of the case, the Tribunal was right in holding that the Appellants did not make out a prima facie case for total waiver of pre-deposit; 2. Learned Counsel appearing on behalf of the Appellants and the learned Counsel appearing on behalf of the Revenue are agreed in stating before the Court that these Dmt 4 cexa60,64,(l)71 & (l)72-11 appeals would be governed by the order passed by this Court today in companion Central Excise Appeal No. 59 of 2011. No separate submissions have been urged in these appeals. 3. In the circumstances, for the reasons already indicated in the judgment delivered today in the companion appeal, we dispose of these appeals by modifying the order of the Tribunal in the following terms. 4. The Appellants shall within a period of six weeks from today deposit an amount representing twenty five per cent of the duty demand. There shall be a waiver of pre- deposit of penalty. The questions of law shall stand answered accordingly. The Appeals shall stand disposed of accordingly. There shall be no order as to costs. (Dr. D.Y. Chandrachud, J.) (A. A. Sayed, J.) Dmt 5 cexa60,64,(l)71 & (l)72-11