IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. CWP No.12311 of 2009 (O&M) Date of decision:20.1.2010 M/s Escorts Construction Equipment Limited -----Petitioner Vs. Union of India and others -----Respondent CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE ALOK SINGH Present:- Mr. Jagmohan Bansal, Advocate for the petitioner. Mr. HPS Ghuman, Advocate for the respondents. --- Adarsh Kumar Goel,J. 1. This petition seeks quashing of order of Customs, Excise & Service Tax Appellate Tribunal declining waiver of deposit of interest. 2. Learned counsel for the petitioner submits that entire amount of duty of Rs.94 lacs has already been deposited by the petitioner and only demand of interest remains to be paid. It is submitted that in the circumstances, it will be fair that the appeal is heard on CWP No.12311 of 2009 (O&M) merits by waiving the requirement of pre-deposit of amount of interest. 3. Without expressing any opinion on merits, we direct that the appeal of the petitioner be heard on merits by waiving the requirement of pre-deposit of amount of interest. 4. The petition is disposed of. (Adarsh Kumar Goel) Judge January 20, 2010 (Alok Singh) ‘gs’ Judge 2 CWP No.12311 of 2009 (O&M) 3