^K^-.".^^^ ••^;:^?.^%SgB :'^':%%8BBN HjGHCQURTOF^UDICATURE AT BILASPUR: CHHATTISGAFW SINGLE BENCH : HON'BLE 5HRI S.R. NAYAK, C.J. WRIT PETmONNO. 3228 OF 2006. PETITION^R Versus RESPON13ENTS 1. 2. M/sUnnrorth Ltd. 923-945, Urla Industrial Area, Sarora, Ralpur. Through its Manager (Commercial) Shri.S.N.SHENWAI Commissioner of Customs & Central Excise, Central Excise Building, Dhamtari Road, Tikarapara, Raipur (C.G.) The Customs, Excise & Service Tax Appellate Tribunal, WestBlockNo.2, R.K. Puram. NewDelhi-110066. Through the Registrar. Present Shri Brajesh Chandra Mlshra and Shri C.R. Sahu, teamed counsel for the petitioner. Shri Bhishma Kinger, leamed counsel forthe responctents. (ORAL ORDER) (Passed on 5th July. 2006) Having heard teamed counsel for the parties, 1 am conwnced that, in the facts and cireumstance of the case, the discretion exercised by the Customs Excise and the Service Tax Appellate Tribunal, New Delhi, Principal Bench. is just and reasonable. The Tribunal had to balance the competing claims and interest of the petitioner-Company and that of the revenue and make a just and reasonabte order. Thatis exactly what has been done by the Tribunal.No ground is made out for interference. The writ petifion is, therefore, dismissed. However, two weeks time is extended from today fbr depositing 50% of Central Excise Duty as directedbytheTribunal. Nocosts. i SdA ChiefJustice 1-^'^