IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. C.W.P. No.18085 of 2008 Date of decision: 20.10.2008 M/s Om Iron & Steels. -----Petitioner Vs. Commissioner of Central Excise, Delhi-IV, Faridabad & another. -----Respondents CORAM:- HON'BLE MR JUSTICE ADARSH KUMAR GOEL HON'BLE MR JUSTICE L.N. MITTAL Present:- Mr. Sandeep Goyal, Advocate for the petitioner. ----- ORDER: This petition has been filed against the order of Customs, Excise and Service Tax Appellate Tribunal, requiring the petitioner to deposit 25% of the penalty imposed, as a condition for hearing of the appeal. Learned counsel for the petitioner submits that the Tribunal has not applied its mind and made reference to Rule 9 and Rule 10 of the Central Excise Rules, 2002, under which maximum penalty was Rs.5,000/-. Since there is an allegation of attempt at evasion by issuing invoices without supplying of goods, jurisdiction to levy penalty cannot be questioned, unless explanation of the petitioner is found to be C.W.P. No.18085 of 2008 satisfactory on merits which is the issue pending consideration before the Tribunal In view of above, we do not find any ground to interfere, at this stage. The writ petition is dismissed. On oral prayer, time for deposit, in terms of the impugned order, is extended by four weeks from today. ( ADARSH KUMAR GOEL ) JUDGE October 20, 2008 ( L. N. MITTAL ) ashwani JUDGE 2