JUDGMENT

G.S. Sandhawalia, J.

The present two appeals are directed against the orders dated 27.08.2018 (Annexure A-9) passed by Customs, Excise and Service Tax Appellate Tribunal (CESAT) wherein vide common order, the appeals of the Director of the Company, M/s Pelican Tobacco Co. Ltd. were restored without payment of necessary pre-deposit under the provisions of section 35 of the Central Excise Act, 1954 which was waived off vide order dated 24.10.2018 (Annexure A-10) and thereafter allowed on merits on 01.04.2019 (Annexure A-11).

2. In our considered opinion, the following question of law would arise for consideration:

"Whether the Ld. CESTAT had erred in passing the order dated 27.08.2018, Annexure A-7 restoring the appeal of the respondent which was earlier dismissed for want of mandatory pre-deposit, ignoring the fact that the respondent had never challenged the order dated 14.03.2013, Annexure A-3 whereby the respondent was granted exemption from pre-deposit subject to the pre-deposit by M/s Pelican Tobacco Co. Ltd., which order was modified by the Hon'ble High Court vide order dated 26.08.2013, Annexure A- 4 as well as by the Hon'ble Supreme Court, however, M/s PTCL had faile