IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP No. 20105 of 2010 Date of Decision: 11.11.2010 M/s Winsome Yarns Ltd. ....Petitioner. Versus Union of India and others ...Respondents. CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL. HON'BLE MR. JUSTICE AJAY KUMAR MITTAL. PRESENT: Mr. Surjeet Bhadu, Advocate for the petitioner. ADARSH KUMAR GOEL, J. 1. Grievance in this petition is against order dated 19.7.2010 (Annexure P-6) passed by the Central Excise and Service Tax Appellate Tribunal, declining to waive the requirement of pre-deposit of duty and interest while granting waiver in respect of penalty. The dispute relates to classification of the product. According to the petitioner, the product in question is cotton waste as against claim of the department that the product was polyester waste. The Tribunal held that the petitioner had no prima facie case. 2. We have heard learned counsel for the petitioner. 3. Learned counsel for the petitioner submits that in another appeal of the petitioner on the same issue, the Tribunal granted complete waiver for the earlier period vide order dated 5.6.2008. However, from impugned order it is not clear whether this aspect was pointed out to the Tribunal. CWP No. 20105 of 2010 -2- 4. Without expressing any opinion on merits, we direct that the appeal of the petitioner be heard subject to deposit of 50% of the amount of duty and interest which is subject matter of the appeal before the Tribunal within two months from today. 5. The petition is accordingly disposed of. (ADARSH KUMAR GOEL) JUDGE November 11, 2010 (AJAY KUMAR MITTAL) gbs JUDGE