JUDGMENT Hon’ble Rajes Kumar, J.—Present writ petition under Article 226 of the Constitution of India is directed against the order dated 28th October, 2005 passed by the Commissioner (Appeals), Central Excise, Meerut-ll by which the appeals filed by the petitioner have been rejected for want of deposit of the tax. 2. Brief facts of the case are that the penalty orders have been passed for various months for non-deposit of the amount of duty in accordance to Rule 25 of the Central Excise Rules, 2002 during specified time. Against the said orders, appeals have been filed before the Commissioner (Appeals) Customs and Central Excise, Meerut-ll. Along with the appeals, applications under Section 35-F of the Central Excise Act (hereinafter referred to as “Act”) were filed. The said application under Section 35-F of the Act was allowed in part and the Commissioner (Appeals), Customs and Central Excise vide single order dated 22nd September, 2005 directed the petitioner to deposit 25 per cent of the total amount levied within one month which comes to Rs.87,44,392/-. The amount was to be deposited by 22nd October, 2005. The petitioner challenged the order dated 22nd September, 2005 passed by the Commissioner (Appeals) Customs and Central Excise, Meerut-ll on the application under Section 35-F of the Act in writ petition No. 1502 of 2005. The writ petition was allowed in part and the order dated 22nd September, 2005 was modified to the extent that instead of deposit of Rs. 87,44,392/-, the Court directed to deposit a sum of Rs. 25 lacs within two weeks from 28th October, 2005. It appears that the order passed by this Court dated 28th October, 2005 could not be communicated to the Commissioner (Appeals) Customs and Central Excise, Meerut-ll, thus, he rejected all the appeals vide order dated 28th October, 2005 for non-deposit of the amount as directed by order dated 22nd September, 2005. 3. Heard Sri Vivek Chaudhary, learned counsel for the petitioner and Sri K.C. Sinha, Assistant Solicitor General appearing on behalf of the opposite party. 4. With the consent of both the parties, present writ petition is being disposed of at the stage of admission itself. Learned counsel for the petitioner submitted that appeals have been rejected without giving opportunity of hearing and without considering the order passed by this Court. 4. With the consent of both the parties, present writ petition is being disposed of at the stage of admission itself. Learned counsel for the petitioner submitted that appeals have been rejected without giving opportunity of hearing and without considering the order passed by this Court. He submitted that the order dated 28th October, 2005 could not be communicated because copy of the order could not be obtained. He submitted that the amount of Rs. 25 lacs could not be deposited because same was not accepted in view of the order dated 28th October, 2005. He prayed that the impugned order be set aside. 5. It appears that the appeals have been rejected by the Commissioner (Appeals) Customs and Central Excise, Meerut-ll on 28th October, 2005 because the order of this Court dated 28th October, 2005 in writ petition No. 1502 of 2005 appears to have not been communicated. Learned counsel for the petitioner states that in compliance of the order dated 28th October, 2005, the amount could not be deposited because the same was not accepted by the authorities below. It appears that the impugned order has been passed without giving opportunity of hearing. On the facts and circumstances of the case, petitioner is directed to deposit Rs. 25 lacs within ten days from today. In case, if the amount is deposited within ten days from today, the Commissioner (Appeals) Customs and Central Excise, Meerut-ll is directed to entertain the appeals and decide the appeals on merit expeditiously. 6. In the result, writ petition is allowed. Order dated 28th October, 2005 is set aside and the appellate authority is directed to hear the appeals on merit, in case if the petitioner deposits a sum of Rs. 25 lacs within ten days from today. In case, if the amount is not deposited, it is open to the Commissioner (Appeals) Customs and Central Excise, Meerut-ll to pass appropriate orders. Petition Allowed.