IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION CIVIL APPELLATE JURISDICTION CIVIL APPELLATE JURISDICTION WRIT PETITION NO.1604 OF 2009 WRIT PETITION NO.1604 OF 2009 WRIT PETITION NO.1604 OF 2009 Indian Wire & Alliewd Products ..Petitioner. V/s. Union of India & Ors. ..Respondents. Mr.R.Ravindran for the petitioner. Mr.R.Ashokan for the respondents. CORAM : SMT.RANJANA DESAI AND CORAM : SMT.RANJANA DESAI AND CORAM : SMT.RANJANA DESAI AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 16TH FEBRUARY, 2009. DATED : 16TH FEBRUARY, 2009. DATED : 16TH FEBRUARY, 2009. P.C. :- P.C. :- P.C. :- 1. Rule. Rule is made returnable forthwith. The learned counsel for the respondents waives service. By consent of the parties, the petition is taken up for final hearing. 2. By the impugned order, the Commissioner (Appeals) Central Excise has directed the petitioner to deposit an amount of Rs.50 lakhs towards duty within 15 days from the receipt of this order. We have heard learned counsel for the petitioner. He has pointed out that in the order in original reliance is placed on the Judgment of the Tribunal in the case of Pawan Biscuits V/s. Collector reported in 1991 (53) - = : 2 : = - ELT 595(T) which has been overruled by the Supreme Court in 2000 (120) ELT 24 [Pawan Biscuits Co. (Pvt. 2000 (120) ELT 24 [Pawan Biscuits Co. (Pvt. 2000 (120) ELT 24 [Pawan Biscuits Co. (Pvt. Ltd. V/s. Collector of Central Excise, Patna] Ltd. V/s. Collector of Central Excise, Patna] Ltd. V/s. Collector of Central Excise, Patna]. He also submitted that the petitioner company is experiencing financial hardship and this aspect has not be taken into account. We find substance in the submissions of the learned counsel for the petitioner. In the circumstances, we set aside the impugned order and direct the appellate authority to decide the appeal filed by the petitiner on merits without insisting on pre-deposit. 3. Rule is made absolute in the aforestated terms. 4. The petition is disposed of accordingly. (SMT.RANJANA DESAI, J.) (SMT.RANJANA DESAI, J.) (SMT.RANJANA DESAI, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.)