IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. C.W.P. No.3270 of 2010 Date of decision: 24.2.2010 M/s Sangam Soap Factory. -----Petitioner. Vs. The Union of India and others. -----Respondents CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE ALOK SINGH Present:- Mr. Pardeep Goyal, Advocate for the petitioner. --- ORDER: 1. This petition has been filed against order of the Customs Excise and Service Tax Appellate Tribunal, respondent No.2, rejecting prayer of the petitioner for total waiver of requirement of pre-deposit. The Tribunal has already allowed partial waiver and directed that the appeal can be heard on merits if the petitioner pays a sum of Rs.80 lacs as against demand of more than two crores raised against it. 2. The petitioner imported crude palm oil and availed of concessional rate of customs duty. During investigation, it was found that 60% sale of soap was on cash sale basis and only 10 buyers were located who also denied having purchased soap from the petitioner. Inference drawn was that the imported crude CWP No.3270 of 2010 palm oil was not used for manufacture of soap but was diverted to open market and benefit of concessional rate of customs duty was misused. Having regard to facts and circumstances of the case, the Tribunal declined to grant complete waiver. 3. Learned counsel for the petitioner says that the petitioner is not in a position to pay any amount in order to show its bonafides. 4. In view of finding about liability of the petitioner, which are not shown to be prima facie erroneous, we do not find any ground to interfere with the view taken by the Tribunal. 5. The writ petition is dismissed. (ADARSH KUMAR GOEL) JUDGE February 24, 2010 ( ALOK SINGH ) ashwani JUDGE 2