2005 (7) TMI 118

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....]. - Rule. Rule is made returnable forthwith. Shri Vaz appearing for the Respondents waives service. By consent Petitions are heard finally. 2. All these petitions seek to challenge the common Order dated 10-2-2005 passed by the Customs, Excise & Service Tax Appellate Tribunal, West Regional Bench at Mumbai against the Petitioners in the four petitions. All the petitions raise the common questi....

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.... not disputed that in case the petitioners are held to be manufacturers, they are liable to pay the excise duty to the extent of Rs. 9,07,91,662.00, out of which a sum of Rs. 3,65,77,688/- has already been recovered by the Department from the job workers and the balance of Rs. 5,42,13,974.00 is payable by the manufacturers. By the impugned Order, the petitioners have been asked to deposit a sum of....

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....nies have paid the aforesaid amount through the job workers, and the said amount is neither refunded by the Department to the job workers nor there is any claim made for refund of the said amount by the job workers nor they had protested the said payment, the said amount will have to be considered before putting the petitioners on condition for hearing of their appeals. 6. Considering all the f....