CWP No. 11610 of 2009 1 In the High Court of Punjab and Haryana, Chandigarh. CWP No. 11610 of 2009 (O&M) Date of Decision: 19.01.2010 M/s. Alfa International, Jalandhar. ....Petitioner Versus Union of India and another ....Respondents. Coram:- Hon'ble Mr. Justice Adarsh Kumar Goel Hon'ble Mr. Justice Alok Singh Present: Mr. Jagmohan Bansal, Advocate for the petitioner. Mr. Sanjiv Kaushik, Advocate for the respondents. ... Adarsh Kumar Goel, J. (Oral). 1. The petitioner is aggrieved by the order of the Customs, Excise & Service Tax Appellate Tribunal, New Delhi, declining waiver of the deposit of penalty of Rs.3 lacs. 2. Learned counsel for the petitioner submits that a sum of Rs.12 lacs has already been deposited by the petitioner which has been adjusted towards demand from others. The demand from the petitioner is only of penalty. In view of the deposit already made by the petitioner, it is submitted that appeal of the petitioner should be heard on merit without demand of penalty amount. 3. Without expressing any opinion on the merit of the case, we CWP No. 11610 of 2009 2 direct that the appeal of the petitioner be heard on merits without pre- deposit of penalty amount. 4. The petition is disposed of. ( Adarsh Kumar Goel ) Judge ( Alok Singh ) Judge 19.01.2010 sk.