IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Civil Writ Petition No.11111 of 2011 Date of decision: 4.7.2011 M/s MTC Steel Industries ...Petitioner Versus Commissioner, Central Excise and others ...Respondents CORAM: HON'BLE MR.JUSTICE ADARSH KUMAR GOEL, ACTING CHIEF JUSTICE HON'BLE MR.JUSTICE AJAY KUMAR MITTAL Present: Ms. Jatinderjit Kaur, Advocate for the petitioner. ADARSH KUMAR GOEL, ACJ. This petition seeks quashing of order passed under the provisions of Central Excise Act, 1944 for recovery of amount of excise duty. Case of the petitioner is that vide order in original dated 3.3.2010 demand of excise duty was raised against the petitioner on the allegation of wrongful availment of cenvat credit. Appeal against the said order is pending before the Commissioner (Appeals). Vide order of the Appellate Authority dated 30.9.2010, partial waiver of deposit was granted subject to payment of Rs.12 lacs. The petitioner paid a sum of Rs.6 lacs but on account of failure to pay the rest of the amount, coercive recovery proceedings have been initiated. The petitioner could not make the deposit earlier on account of financial constraints but is now in a position to deposit the said amount within one month from today on which appeal of petitioner may be heard on merits. Without expressing any opinion on merits, we direct that the appeal of the petitioner be heard on merits if the remaining amount in terms of order dated 30.9.2010 is paid within one month from today. The petition is disposed of. (Adarsh Kumar Goel) Acting Chief Justice July 04, 2011 (Ajay Kumar Mittal) Pka Judge