IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.8020 of 2009 ***** M/S Motihari Chini Udyog a unit of Eastern Sugar & Industries Limited, having its office and works At & P.O. Motihari, District-East Champaran through its Authorities Signatory Ajay Kumar Kabra son of Late K.K. Kabra. …. …. Petitioner Versus 1. The Union of India through the Chairman, Central Board of Excise and Customs, New Delhi. 2. Custom, Excise and Service Tax Appellate Tribunal, Eastern Regional Bench, Kolkata through its Registrar. 3. Commissioner, Central Excise, Patna having its office at Central Revenue Building, Birchand Patel Marg, Patna. …. …. Respondents ----------- For the Petitioner : Mr. Y.V. Giri, Senior Advocate Mr. Raju Giri, Advocate For the Revenue : Mrs. Archana Meenakshee, Advocate Mrs. Archana Sinha, Advocate ------------ 2. 17.3.2010. Heard Mr. Y.V. Giri, learned senior counsel along with Mr. Raju Giri, learned Advocate for the petitioner and Mrs. Archana Meenakshee, learned counsel for the Revenue. In this writ petition, the assail is to the order dated 12.5.2009 passed in Excise Appeal No. 453 and 454 of 2008, wherein the Customs, Excise and Service Tax - 2 - Appellate Tribunal, East Regional Bench, Kolkata (for short „the tribunal‟) has passed the following order: - “We find that there is evidence on record which shows that the transporters received the amount by way of cheque. However, the amounts were returned in cash after deducting certain commissions and the vehicle numbers mentioned in the duty paying documents were not of trucks. Therefore, prima facie, we find that it is not a fit case for total waiver of predeposit of duty. The appellants pleaded financial hardship on the ground that their factory is closed since last five years. Keeping in view the facts and circumstances of the case and the financial hardship, the appellants are directed to predeposit an amount of Rs.50.00 lakhs (Rupees fifty lakhs only) within a period of eight weeks from today. On depositing of the above-mentioned amount, predeposit of the remaining amount of duty and penalty is waived and recovery of the same is stayed during pendency of the appeal. The matter is posted for reporting compliance on 13th July, 2009.” Having heard Mr. Giri, learned senior counsel appearing for the petitioner and Mrs. Archana Meenakshee, learned counsel for the Revenue, it is directed if the appellant deposits a sum of Rs. 30.00 lakhs (Rupees Thirty lakhs) by 15th April, 2010, the tribunal shall proceed to hear the appeal on merits. With the aforesaid modification in the order of - 3 - tribunal, the writ petition stands disposed of. There shall be no order as to costs. Pawan/ (Dipak Misra, CJ) (Mihir Kumar Jha, J)