hvn IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO. 71 OF 2009 Shri. Pawan Kumar Agarwal ... Appellant Versus Union of India and Ors. ... Respondents WITH CENTRAL EXCISE APPEAL NO. 72 OF 2009 Shri. Kishan Kumar Agarwal ... Appellant Versus Union of India and Ors. ... Respondents Mr. V. M. Doiphode with Mr. S.P. Mathew i/by M/s. V.M. Doiphode & Co. for Appellant. Mr. R.V. Desai, Sr. Advocate with Mr. R.B. Pardeshi for Respondents. CORAM : F.I. REBELLO & A.M. KHANWILKAR, JJ. DATED : OCTOBER 06, 2009 P.C. The issues involved in these appeals are similar to what was in issue in Central Excise Appeal No. 73 of 2009. For the reasons set out therein, the order dismissing the application for condonation of delay is set aside. Delay condoned. Appeals as also the applications for waiver of pre deposit restored to file. The learned tribunal is directed to dispose of the appeals as also applications for waiver on their own merits. The tribunal also to bear in mind the fact that the amount deposited by the appellant before the Settlement Commissioner is available to the Revenue. (A.M. KHANWILKAR,J.) (F.I. REBELLO,J.)