Judgment 1. Heard the learned counsel appearing for the petitioner and the learned counsel appearing for the respondents. 2. This writ petition has been filed by the petitioner challenging the order of the first respondent, dated 8.12.2011, directing the petitioner to pre-deposit a sum of Rs.4 lakhs towards penalty, within a period of six weeks therefrom and to report compliance on 31.1.2012. 3. At this stage of the hearing of the writ petition, the learned counsel appearing on behalf of the respondents had submitted that the petitioner has been directed to pay the penalty, as he had abetted in the irregularities committed by the original assessee. He had also submitted that the original assessee, namely, Visaka Industries Limited, had already paid nearly four and half crores, as pre-deposit for the hearing of the appeal filed by the said assessee. Therefore, the pre-deposit directed to be made by the present petitioner may be waived. He had also submitted that the first respondent may be directed to dispose of the appeals filed by M/s.Visaka Industries Limited, and the present petitioner, in E/423 and 422/2009, within a period of eight weeks from the date of receipt of a copy of this order. 4. In view of the above, the pre-deposit directed to be made by the impugned order of the first respondent, dated 8.12.2011, is set aside. The first respondent is directed to dispose of the appeals filed by M/s.Visaka Industries Limited, and the present petitioner, in E/423 and 422/2009, on merits and in accordance with law, within a period of eight weeks from the date of receipt of a copy of this order. The writ petition is ordered accordingly. No costs.