Civil Writ Petition No.17404 of 2010 -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Civil Writ Petition No.17404 of 2010 Date of decision: 27.9.2010 M/s Wahid Sandhar Sugar Ltd. ...Petitioner Versus Union of India and others ...Respondents CORAM: HON'BLE MR.JUSTICE ADARSH KUMAR GOEL HON'BLE MR.JUSTICE AJAY KUMAR MITTAL Present: Mr. Surjeet Bhadu, Advocate for the petitioner. **** ADARSH KUMAR GOEL, J ( Oral) 1. This petition seeks quashing of the order dated 30.7.2010 (Annexure P-11) passed by Central Excise and Service Tax Appellate Tribunal, New Delhi rejecting the prayer of the petitioner for modification of order dated 12.10.2009 (Annexure P-9) declining to waive requirement of predeposit. 2. The prayer of the petitioner for waiver of predeposit has been rejected, inter-alia, on the ground that the petitioner was transferee from M/s Bhuna Co-operative Sugar Mills Ltd. and at the time of transfer of registration in its favour, it has undertaken to pay excise duty involved in the matter in relation to the stock of molasses and sugar, in case the amount is not paid by its predecessor. It was also observed that goods were removed clandestinely. Civil Writ Petition No.17404 of 2010 -2- 4. In view of observations made in the impugned order and without expressing any opinion on the merits of the case, we do not find any ground to interfere with the declining of waiver of predeposit. 5. Accordingly, the petition is dismissed. (Adarsh Kumar Goel) Judge September 27,2010 (Ajay Kumar Mittal) Pka Judge