IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. C.W.P. No.350 of 2010 Date of decision: 12.1.2010 M/s Vishwakarma Alloys Ltd. -----Petitioner. Vs. Union of India & Ors. -----Respondents CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE ALOK SINGH Present:- Mr. Jagmohan Bansal, Advocate for the petitioner. --- ORDER: 1. This petition seeks quashing of order passed by the Customs Excise and Service Tax Appellate Tribunal (CESTAT), requiring the petitioner to deposit Rs.51.20 lacs towards duty and Rs.10 lacs towards penalty as condition for deciding the appeal under Section 35-F of the Central Excise Act, 1944. 2. We have heard learned counsel for the petitioner. 3. Learned counsel for the petitioner submits that the petitioner did not get sufficient opportunity before the original authority and this grievance was required to be considered. A sum of Rs.50 lacs had already been deposited against the total CWP No.350 of 2010 demand of Rs.1 crore and 1 lac and the deposit now required to be made would amount to requiring the petitioner to deposit the full amount. 4. Without expressing any opinion on merits, at this stage, we direct that if the petitioner deposits Rs.25 lacs within three months from today, appeal of the appellant will be heard and decided on merits in accordance with law. 5. The petition is disposed of. (ADARSH KUMAR GOEL) JUDGE January 12, 2010 ( ALOK SINGH ) ashwani JUDGE 2