1 fa698.11 IN THE HIGH COURT OF JUDICATURE OF BOMBAY, BENCH AT AURANGABAD FIRST APPEAL NO. 698 OF 2011 WITH CIVIL APPLICATION NO. 4989 OF 2011 M/s Mahaveer Steel Re-rolling Mills Through its Partner, Mr. Inderchand Kapoorchand Sancheti, Age : 64 years, Occ : Business, A-26/27, C'Thana MIDC, Aurangabad, Maharashtra, Pin-431 203. ..APPELLANT -VERSUS- 1. Union of India, Through Revenue Secretary, Department of Revenue, Ministry of Finance, Govt. of India. 2. The Commissioner, Central Excise and Customs, N-5, CIDCO, Aurangabad-431 003 RESPONDENTS WITH FIRST APPEAL NO. 699 OF 2011 WITH CIVIL APPLICATION NO. 4990 OF 2011 M/s Matsyodari Steel & Alloys Pvt. Ltd., Through its Authorised Signatory, Mr. Vijay B. Mittal, Age : 45 years, Occ : Business, D-32, MIDC, Jalna, Maharashtra, Pin-421 203 ..APPELLANT -VERSUS- 1. Union of India, Through Revenue Secretary, Department of Revenue, Ministry of Finance, Govt. of India. 2. The Commissioner, Central Excise and Customs, N-5, CIDCO, Aurangabad-431 003 RESPONDENTS 2 fa698.11 WITH FIRST APPEAL NO. 700 OF 2011 WITH CIVIL APPLICATION NO. 4991 OF 2011 M/s Rishi Steel & Alloys Pvt. Ltd., Through its Authorised Signatory, Mr. Shrinivas Jairam Palasuledesai, Age : 43 years, Occ : Service, D-52/7, Additional MIDC, Jalna, Maharashtra. ..APPELLANT -VERSUS- 1. Union of India, Through Revenue Secretary, Department of Revenue, Ministry of Finance, Govt. of India. 2. The Commissioner, Central Excise and Customs, N-5, CIDCO, Aurangabad-431 003 RESPONDENTS WITH FIRST APPEAL NO. 701 OF 2011 WITH CIVIL APPLICATION NO. 4992 OF 2011 M/s Saptshrungi Alloys Pvt. Ltd. Through its Authorised Signatory, Mr. Kailash R. Loya, Age : 44 years, Occ : Business, C-3/1, MIDC, Jalna, Maharashtra ..APPELLANT -VERSUS- 1. Union of India, Through Revenue Secretary, Department of Revenue, Ministry of Finance, Govt. of India. 2. The Commissioner, Central Excise and Customs, N-5, CIDCO, Aurangabad-431 003 RESPONDENTS 3 fa698.11 WITH FIRST APPEAL NO. 702 OF 2011 WITH CIVIL APPLICATION NO. 4993 OF 2011 M/s Adinath Concast Ltd Through its Authorised Signatory, Mr. Narendra K. Pahade, Age : 50 years, Occ : Business, Plot No. E-12, Phase II, Additional MIDC, Jalna, Maharashtra, Pin-431 203 ..APPELLANT -VERSUS- 1. Union of India, Through Revenue Secretary, Department of Revenue, Ministry of Finance, Govt. of India. 2. The Commissioner, Central Excise and Customs, N-5, CIDCO, Aurangabad-431 003 RESPONDENTS WITH FIRST APPEAL NO. 703 OF 2011 WITH CIVIL APPLICATION NO. 5007 OF 2011 M/s Gajlaxmi Steel Pvt. Ltd. Through its Authorised Signatory, Mr. Gopikishan Rameshwar Jajoo, Age : 58 years, Occ : Business, F-4, Additional MIDC, Jalna, Maharashtra, 431 203 ..APPELLANT -VERSUS- 1. Union of India, Through Revenue Secretary, Department of Revenue, Ministry of Finance, Govt. of India. 2. The Commissioner, Central Excise and Customs, N-5, CIDCO, Aurangabad-431 003 RESPONDENTS 4 fa698.11 WITH FIRST APPEAL NO. 704 OF 2011 WITH CIVIL APPLICATION NO. 5011 OF 2011 M/s Jailaxmi Casting & Alloys Pvt. Ltd., Through its authorise Signatory, Mr. Shrinivas Jairam Palasuledesai, Age : 43 years, Occ : Service, Gut No. 75, Village Farola, Paithan Road, Aurangabad, Maharashtra. ..APPELLANT -VERSUS- 1. Union of India, Through Revenue Secretary, Department of Revenue, Ministry of Finance, Govt. of India. 2. The Commissioner, Central Excise and Customs, N-5, CIDCO, Aurangabad-431 003 RESPONDENTS WITH FIRST APPEAL NO. 705 OF 2011 WITH CIVIL APPLICATION NO. 5012 OF 2011 M/s Jalna Siddhivinayak Alloys Pvt. Ltd, Through its Authorised Signatory, Mr. Dinesh Omprakash Agrawal, Age : 37 years, Occ : Director, C-4/1/2, Additional MIDC, Jalna, Maharashtra, Pin-431 203. ..APPELLANT -VERSUS- 1. Union of India, Through Revenue Secretary, Department of Revenue, Ministry of Finance, Govt. of India. 2. The Commissioner, Central Excise and Customs, N-5, CIDCO, Aurangabad-431 003 RESPONDENTS 5 fa698.11 WITH FIRST APPEAL NO. 707 OF 2011 WITH CIVIL APPLICATION NO. 5014 OF 2011 M/s Omsairam Steel and Alloys Pvt. Ltd, Through its Authorised Signatory, Mr. Rajendra Satyanarayan Bharuka, Age : 48 years, Occ : Business, F-1/2/3, Additional MIDC, Jalna, Maharashtra, Pin 431 203. ..APPELLANT -VERSUS- 1. Union of India, Through Revenue Secretary, Department of Revenue, Ministry of Finance, Govt. of India. 2. The Commissioner, Central Excise and Customs, N-5, CIDCO, Aurangabad-431 003 RESPONDENTS WITH FIRST APPEAL NO. 708 OF 2011 WITH CIVIL APPLICATION NO. 5015 OF 2011 M/s Ahmednagar Alloys Pvt. Ltd., Through its Authorised Signatory, Mr. Subhash Gangdhar Zine, Age : 49 years, Occ : Service, B-8, MIDC, Ahmednagar, Maharashtra. ..APPELLANT -VERSUS- 1. Union of India, Through Revenue Secretary, Department of Revenue, Ministry of Finance, Govt. of India. 2. The Commissioner, Central Excise and Customs, N-5, CIDCO, Aurangabad-431 003 RESPONDENTS 6 fa698.11 WITH FIRST APPEAL NO. 710 OF 2011 WITH CIVIL APPLICATION NO. 5017 OF 2011 M/s Mauli Steel Pvt. Ltd., Through its authorised signatory, Mr. Subhash Balaprasad Ajmera, Age : 45 years, Occ : Business, C-15, Additional MIDC, Jalna, Maharashtra, Pin 431 203. ..APPELLANT -VERSUS- 1. Union of India, Through Revenue Secretary, Department of Revenue, Ministry of Finance, Govt. of India. 2. The Commissioner, Central Excise and Customs, N-5, CIDCO, Aurangabad-431 003 RESPONDENTS WITH FIRST APPEAL NO. 711 OF 2011 WITH CIVIL APPLICATION NO. 5018 OF 2011 M/s Meta Rolls and Commodities Pvt. Ltd., Through its Authorised Signatory, Mr. Nilesh Prakash Lonkalkar, Age : 34 years, Occ : Service, Gut No. 48, Phase-2, Additional MIDC, Jalna, Maharashtra, Pin-431 203. ..APPELLANT -VERSUS- 1. Union of India, Through Revenue Secretary, Department of Revenue, Ministry of Finance, Govt. of India. 2. The Commissioner, Central Excise and Customs, N-5, CIDCO, Aurangabad-431 003 RESPONDENTS 7 fa698.11 WITH FIRST APPEAL NO. 712 OF 2011 WITH CIVIL APPLICATION NO. 5019 OF 2011 M/s Nilesh Steel and Alloys Pvt. Ltd., ..APPELLANT -VERSUS- 1. Union of India, Through Revenue Secretary, Department of Revenue, Ministry of Finance, Govt. of India. 2. The Commissioner, Central Excise and Customs, N-5, CIDCO, Aurangabad-431 003 RESPONDENTS WITH FIRST APPEAL NO. 713 OF 2011 WITH CIVIL APPLICATION NO. 5020 OF 2011 M/s Kalika Steel Alloys Pvt. Ltd., Through its Authories Signatory, Mr. Arun Shrikishanji Agrawal, Age : 48 years, Occ : Business, C-8, Additional MIDC, Jalna, Maharashtra, Pin-431 203 ..APPELLANT -VERSUS- 1. Union of India, Through Revenue Secretary, Department of Revenue, Ministry of Finance, Govt. of India. (Copy to be served on Standing Counsel, High Court of Bombay, Bench at Aurangabad) 2. The Commissioner, Central Excise & Customs, N-5, CIDCO, Aurangabad- 431 003 RESPONDENTS 8 fa698.11 WITH FIRST APPEAL NO. 714 OF 2011 WITH CIVIL APPLICATION NO. 5021 OF 2011 M/s Bhagyalaxmi Steel Alloys Pvt. Ltd Through its Authorised Signatory, Mr. Nitin Rambilas Kabra, Age : 36 years, Occ : Business, G-8, MIDC, PH-II, Jalna, Maharashtra ..APPELLANT -VERSUS- 1. Union of India, Through Revenue Secretary, Department of Revenue, Ministry of Finance, Govt. of India. 2. The Commissioner, Central Excise and Customs, N-5, CIDCO, Aurangabad-431 003 RESPONDENTS WITH FIRST APPEAL NO. 715 OF 2011 WITH CIVIL APPLICATION NO. 5022 OF 2011 M/s Regent Steel Pvt. Ltd Through its Authorised Signatory, Mr. Ravikumar Suresh Gupta, Age : 39 years, Occ : Business, A-29, MIDC, Jalna, Maharashtra ..APPELLANT -VERSUS- 1. Union of India, Through Revenue Secretary, Department of Revenue, Ministry of Finance, Govt. of India. 2. The Commissioner, Central Excise and Customs, N-5, CIDCO, Aurangabad-431 003 RESPONDENTS 9 fa698.11 ..... Shri S.M. Godsay, Advocate, holding for Shri S.C. Sarda, Advocate, for the appellants in all matters. Shri Alok Sharma, Asstt. Solicitor General for Resp.No.2 in all matters. ..... (CORAM : SMT. NISHITA MHATRE AND M.T. JOSHI, JJ. Date : 9th August, 2011 ORAL JUDGMENT : 1. Admit. 2. All these appeals arise from the common order passed by the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as "CESTAT"), Mumbai, dated 28.02.2011. The CESTAT has directed the assessee to deposit 50 per cent of the amount of duty demanded along with 25 per cent of the penalty imposed, within four weeks from the date of receipt of the said order. In the event the assessee complied with the order, there would be waiver of condition of pre-deposit and stay to the recovery of balance amount of duty and penalty. 3. By our order dated 20th July, 2011 in First Appeal No. 706 of 2011, we have considered the appeal filed by one of the assessees in whose case the impugned order was passed. Since it is a common order passed by the CESTAT, in our view our decision in First Appeal No. 706 of 2011 must follow in these appeals as well. 10 fa698.11 4. Accordingly, we dispose of these appeals in the light of the observations in our order dated 20th July, 2011 in First Appeal No. 706 of 2011 because these appeals arise out of the common order passed by the CESTAT. 5. Accordingly, the matters are remanded to the Tribunal. The Tribunal will take into consideration its earlier orders in Nasik Strips Pvt. Ltd. V/s Commissioner of Central Excise, Nasik, reported in 2011 (263) E.L.T. 606 and Mithulal Gupta Bhavshakti Steelmines Pvt. Ltd. V/s Commissioner of Central Excise and Customs (Appeal Nos. E 676 and 677 of 2009, with Stay Applications No. E/Stay-977 and 978 of 2009), while deciding whether the appellants are entitled to waiver of the pre-deposit. The appellants shall appear before the Tribunal on 22nd August, 2011. The Tribunal will have to consider the case of each appellant on its own merit in the light of the facts in each case. 6. Accordingly, the appeals are allowed. Rule made absolute. No orders as to costs. All Civil Applications are disposed of. (M.T. JOSHI, J.) (SMT. NISHITA MHATRE, J.) ga s/fa698.11