IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP No.23811 of 2011 Date of decision: 21.11.2011 M/s Annapurna Impex Private Limited ….Petitioner Vs. Union of India & others ….Respondents CORAM: HON’BLE MR.JUSTICE HEMANT GUPTA HON’BLE MR.JUSTICE G.S.SANDHAWALIA Present: Mr.Jagmohan Bansal, Advocate for the petitioner. HEMANT GUPTA J. (ORAL) The petitioner has challenged the order dated 27.09.2011 whereby the petitioner was directed to deposit a sum of Rs.6 crores as a condition precedent for hearing of the appeal on an application filed by the petitioner under Section 35-F of the Central Excise Act, 1954 for waiver of pre-deposit of the penalty and duty amount. The sole argument raised by the learned counsel for the petitioner is that the property of the petitioner has been attached vide communication dated 12.08.2010 and that he is not possessed of any means to make cash deposit. We find that no such argument was raised before the Tribunal. Therefore, we dismiss the writ petition with liberty to the petitioner to make an appropriate application before the Tribunal pointing out such fact on or before 29.12.2011. If the petitioner files such application, the same be decided in accordance with law. The appeal shall not be dismissed for non-compliance of pre-deposit amount till then. (HEMANT GUPTA) JUDGE (G.S.SANDHAWALIA) 21.11.2011 JUDGE sailesh