IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. C.W.P. No.11532 of 2009 Date of decision: 15.2.2010 Union of India and another. -----Petitioners. Vs. Customs Excise and Service Tax Appellate Tribunal & others. -----Respondents CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE AJAY TEWARI Present:- Mr. Gurpreet Singh, Standing Counsel for the petitioners. Mr. Navdeep Singh, Advocate for Mr. G.S. Garg, Advocate for respondent No.3. --- ORDER: 1. This petition seeks quashing of order dated 18.8.2008, Annexure P-4, passed by the Customs Excise and Service Tax Appellate Tribunal, whereby the requirement of pre- deposit of duty was waived, on the ground that a prima facie case was made out in favour of the contesting respondent. Stay application was allowed. 2. Only contention raised by learned counsel for the petitioners is that under Section 129-E of the Customs Act, 1962, waiver could not be unconditional. Reliance has been placed on CWP No.11532 of 2009 judgment of the Hon’ble Supreme Court in Union of India v. Adani Exports Ltd. 2009(13) STR 81 (SC). 3. Having regard to facts and circumstances of the case, we do not find any ground to interfere with the impugned order, except to direct that the assessee will be required to file a personal bond to safeguard the amount in dispute before proceeding with the appeal on merits. 4. The petition is disposed of accordingly. (ADARSH KUMAR GOEL) JUDGE February 15, 2010 ( AJAY TEWARI ) ashwani JUDGE 2