IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP No. 2180 of 2009 Date of Decision: 29.07.2009 M/s Nav Jyoti Chemicals & Fertilizers ..Petitioner Versus Union of India and others ..Respondents CORAM: HON'BLE MR. JUSTICE T.S.THAKUR,CHIEF JUSTICE HON'BLE MR. JUSTICE KANWALJIT SINGH AHLUWALIA 1.Whether Reporters of local papers may be allowed to see the judgment ? 2. Whether to be referred to the Reporters or not ? 3. Whether the judgment should be reported in the Digest? Present : Mr. Jagmohan Bansal, Advocate for the petitioner. Mr. Gurpreet Singh, Advocate for the respondents. ***** T.S.Thakur, C.J. (Oral) Commissioner (Appeals), Central Excise, has by his order dated 05.08.2008 declined to waive the pre-deposit in toto which the appellant-petitioner herein was required to make in terms of Section 35- F of the Central Excise Act, 1944. Aggrieved, the petitioner has assailed the said order in the present proceedings. We have heard learned counsel for the parties at some length. Our attention has been drawn to a Notification No. 13/2009- CX., (N.T.), dated 5.6.2009, in the light whereof, a material change appears to have been brought about as regards the levy of duties on Agriculture grade Zinc Sulphate for the period 01.01.2007 to 08.10.2007. CWP No. 2180 of 2009 [2] It is submitted by learned counsel for the parties that the said notification having been issued during the pendency of these proceedings, it would be more appropriate if the matter is remitted back to the Commissioner (Appeals) for a fresh consideration of the entire issue in the light of the said Notification. In the circumstances, therefore, we allow this writ petition and set aside order dated 05.08.2008. Since the appeal filed by the petitioner had been dismissed by a separate order dated 19.12.2008, as a consequence of non-deposit of duty payable by the petitioner, we set aside the said order also and restore the appeal to its original number. The petitioner's request for waiver of pre-deposit may now be considered afresh by the Commissioner (Appeals) having regard to the Notification mentioned earlier. Parties are left to bear their own costs. (T.S.THAKUR) CHIEF JUSTICE (KANWALJIT SINGH AHLUWALIA) JUDGE 29.07.2009 'ravinder'