IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. C.W.P. No.4231 of 2010 Date of decision: 12.3.2010 M/s K.S. Industries. -----Petitioner. Vs. Union of India & others. -----Respondents CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE ALOK SINGH Present:- Mr. Jagmohan Bansal, Advocate for the petitioner. --- ORDER: 1. This petition seeks quashing of order of the appellate authority and that of the Customs, Excise and Service Tax Appellate Tribunal under the provisions of the Central Excise Act, 1944 (for short, “the Act”. 2. After issuing Show Cause Notice to the petitioner, the adjudicating authority confirmed demand of duty. It was held that the petitioner failed to appear before the adjudicating authority in response to the Show Cause Notice. Appeal of the petitioner was dismissed for want of pre-deposit required under Section 35-F of the Act. The said order has been affirmed by the Tribunal. 3. We have heard learned counsel for the petitioner. 4. Learned counsel for the petitioner submits that he could not appear before the adjudicating authority as notice was not received and that job worker was not liable to pay the duty. He submits that in similar circumstances, appeal of another assessee was allowed and in CWP No.4231 of 2010 these circumstances, it will be in the interest of justice that the petitioner is heard, by granting waiver of pre-deposit. 5. Having regard to facts and circumstances of the case and without expressing any opinion on merits, we are of the view that while prayer for total waiver of demand of duty cannot be accepted, if the petitioner deposits 50% of the demand of duty in question within two months from today, the appeal of the petitioner be heard on merits by the appellate authority in accordance with law. Ordered accordingly. 6. The petition is disposed of. (ADARSH KUMAR GOEL) JUDGE March 12, 2010 ( ALOK SINGH ) ashwani JUDGE 2