1 WP(L).360.2011.sxw mnm IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDIN ARY ORIGINAL CIVIL JURISDICTION WRIT PETITION (L) NO. 360 OF 2011 Hanumanchand J. Jain ...Petitioner Vs. Union of India & Ors. ...Respondents Mr. M.C. Shah with Mr. Akhilesh Singh for the Petitioner Mr. R.G. Bhat with Ms. Suchitra Kamble for the Respondents CORAM: J.P. DEVADHAR & SMT. ROSHAN DALVI, JJ. DATED: 10 TH MARCH, 2011 P.C. 1. This Petition is filed against the order of the Central Excise & Service Tax Appellate Tribunal dated 12th August 2004 whereby the Appeal filed by the Petitioner against the order in original dated 17th February 2000 was dismissed for non- prosecution. The Petitioner has also challenged the communication dated 28th January 2011 whereby the property belonging to the Petitioner was sought to be attached for recovery of amount of penalty levied by order in original dated 17th February 2000. 2 WP(L).360.2011.sxw 2. In the present case the Tribunal had initially by its order dated 9th April 2001 waived predeposit for entertaining the Appeal. Subsequently, the matter was dismissed for non prosecution. The explanation given is that the Petitioner who is a trader was assured by the Supplier who had also filed appeal would follow up the appeal filed by the Petitioner. Counsel for the Petitioner is ready to deposit the entire amount of penalty. In this view of the matter, the order dated 12th August 2004 as also notice for attachment dated 28th January 2011 are quashed and set aside subject to the Petitioner depositing the entire penalty amount of Rs. 5 lakhs within a period of 4 weeks from today with the CESTAT. If the Petitioner deposits the said amount within 4 weeks from today the Customs Excise & Service Tax Appellate Tribunal shall hear the Appeal filed by the Petitioner on merits and in accordance with law. If the Petitioner fails to deposit the amount within the time prescribed, the Writ Petition shall stand dismissed without any further reference to the Court. (Smt. Roshan Dalvi, J.) (J.P. Devadhar, J.)