Civil Writ Petition No. 8287 of 2011 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. C.W.P. No.8287 of 2011 Date of decision: 23.5.2011 M/s Emsons Organics Private Limited & others -----Petitioners Vs. The Customs, Excise and Service Tax Appellate Tribunal & others -----Respondents CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE AJAY KUMAR MITTAL Present:- Mr. Akshay Bhan, Advocate for the petitioner. Mr. H.P.S. Ghuman, Senior Standing Counsel --- ADARSH KUMAR GOEL, ACJ. This petition challenges the order of the Customs, Excise and Service Tax Appellate Tribunal declining to waive the requirement of pre-deposit as a condition for hearing of the appeal under the provisions of the Central Excise Act, 1944. According to the petitioners, the exempted tax has to be treated at par with the tax paid. Learned counsel for the respondents opposed the submission. However, the issue involved in the appeal is a debatable one and the petitioners have a prima facie case. - 1- Civil Writ Petition No. 8287 of 2011 Without expressing any opinion on merits and having regard to facts and circumstances of the case, we direct that appeal of the petitioners be heard on merits subject to deposit of Rs.15 lacs and furnishing of bank guarantee of Rs.20 lacs within four weeks from today. The petition is disposed of. (ADARSH KUMAR GOEL) ACTING CHIEF JUSTICE May 23, 2011 ( AJAY KUMAR MITTAL ) ashwani JUDGE - 2-