1 cexa6-11 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.6 OF 2011 Mercantile & Industrial Development Co. Ltd. ..Appellant. V/s. The Commissioner of Central Excise, Mumbai-III ..Respondent. Mr. V. Sridharan with Prakash Shah i/b.PDS Legal for appellant. Mr. R.G. Bhat with Ms. Suchitra Kamble for respondent. CORAM : J.P. DEVADHAR AND MRS. MRIDULA BHATKAR, JJ. DATED : 3RD MARCH, 2011 P.C. :- 1. Heard. Admit on the following question of law :- " Whether the Tribunal was justified in directing the petitioner to deposit Rs.61,56,300/- under Section 35F of the Central Excise Act, 1944 for entertaining the appeal filed by the appellant against the order in original dated 30/9/2009 ? " 2. By consent, appeal is taken up for final hearing. 3. In the light of the judgment of this Court in Commissioner of C. Ex., Nagpur V/s. Ultratech Cement Ltd. reported in 2010 (20) S.T.R. 2 cexa6-11 577 (Bom), Counsel for the revenue states that the order of the CESTAT may be set aside and the Tribunal may be directed to dispose of the appeal on merits without insisting on pre-deposit. Accordingly, the order of the CESTAT dated 29/10/2010 is set aside and the Tribunal is directed to hear the appeal on merits without insisting on pre-deposit. 4. The appeal is disposed of in the above terms with no order as to costs. (MRS. MRIDULA BHATKAR, J.) (J.P. DEVADHAR, J.)