1 wp2700.11.sxw IN THE HIGH COURT OF JDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO.2700 OF 2011 Niranjan Alloy Steels Pvt. Ltd. ..Petitioner Vs. Union of India & Ors. .. Respondents. Mr. Prakash Shah with Mr. J. Sanghavi i/by PDS Legal for the Petitioner. Mrs. S.J. Shah with Ms. Suchitra Kamble for the Respondents. CORAM : J.P. DEVADHAR AND A.A. SAYED, JJ. DATE : 21ST APRIL, 2011. P.C. 1. The petitioner is aggrieved by the order dated 17th January, 2011 passed by the Customs, Excise and Service Tax Appellate Tribunal disposing of the waiver application by directing the petitioner to deposit an amount of Rs. 2.11 Crores under section 35 (F) of Central Excise Act 1944. It is not in dispute that the said order is an exparte order. It appears that on the appointed date the learned Counsel for the petitioner could not appear before the Customs, Excise and Service Tax Appellate Tribunal as he was appearing in a matter before this Court. In these circumstances the matter was 2 wp2700.11.sxw proceeded exparte. After the matter was argued for sometime, Counsel for the parties states that the impugned order dated 17th January, 2011 be quashed and set aside and the matter be remitted back to the file of Customs, Excise and Service Tax Appellate Tribunal for deciding application for waiver of predeposit afresh and in accordance with law. 2. Accordingly, the order dated 17th January, 2011 is quashed and set aside. The matter is restored to the file of Customs, Excise and Service Tax Appellate Tribunal for deciding the waiver application afresh and in accordance with law. ( A.A. SAYED, J. ) (J.P. DEVADHAR, J.)