CWP No.17269 of 2011 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP No.17269 of 2011 Date of decision :19.10.2011 Madhukar Mittal ...Petitioner Versus Commissioner of Central Excise Panchkula, Haryana ...Respondent CORAM: HON'BLE MR. JUSTICE HEMANT GUPTA HON'BLE MR. JUSTICE G.S.SANDHAWALIA Present: Mr.Jagmohan Bansal, Advocate for the petitioner, Mr.H.P.S.Ghuman, Advocate for the respondent. **** HEMANT GUPTA J. (Oral) Challenge in the present writ petition is to the stay order dated 20.06.2011 whereby the Customs Excise and Service Tax Appellate Tribunal, West Block No.2, R.K.Puram, New Delhi, on an application for waiver of deposit, ordered the petitioner to deposit Rs.30,00000/- in six instalments, i.e, at the rate of Rs.5,00000/- per month, each instalment of which was to be paid by 30th day of every month starting from 30.06.2011. Learned counsel for the petitioner has vehemently argued that the petitioner has executed works contract with the Haryana Housing Board and the service tax on the works contract came to be levied on 31.06.2011. The levy imposed upon the petitioner by the executive authority includes the cost of material and also of all the works executed prior to 31.06.2011. CWP No.17269 of 2011 2 Keeping in view the aforesaid facts, we are of the opinion that the condition of payment of Rs.30,00000/- in six instalments would cause undue hardship to the petitioner. In this view of the fact, we are of the opinion that if the petitioner deposits Rs.20,00000/- in six instalments, payable on 30th day of each month starting from 30.11.2011, the appeal will be heard and decided by the Tribunal after deposit of all the six instalments. With the above-said direction, we dispose of the present writ petition. (HEMANT GUPTA) JUDGE (G.S.SANDHAWALIA) JUDGE 19.10.2011 sailesh