IN THE HIGH COURT OF PUNJAB AND HARAYANA AT CHANDIGARH CWP No. 16379 of 2011 Date of Decision: 16.9.2011 M/s Aggarwal Steel Rolling Mills & Metal Industries …..Petitioners Versus Custom Excise and Service Tax Appellate Tribunal and others …..Respondents CORAM: HON’BLE MR. JUSTICE HEMANT GUPTA HON’BLE MR. JUSTICE JASWANT SINGH Present: Shri Akshay Bhan, Advocate, for the petitioner. HEMANT GUPTA, J. Challenge in the present writ petition is to an order passed by the Custom, Excise and Service Tax Tribunal, New Delhi on 27.5.2011 (Annexure P.5), whereby the petitioner was given six weeks’ time to deposit 50% of the penalty imposed. Learned counsel for the petitioner contends that the deposit of 50% of the penalty is harsh keeping in view the acute financial hardship of the appellant. Notice of motion. Shri H.P.S. Ghuman, Advocate, present in Court, accepts notice. We have heard learned counsel for the parties. We do not find that any case is made out for exercising the writ jurisdiction by this Court, to interfere with the order passed by the Tribunal directing the petitioner to deposit 50% of the penalty imposed. The CWP No. 16379 of 2011 finding of the Tribunal is that the petitioner manufactures goods of good quality, but describes the same as defective goods. The petitioner issued invoices to one party, but sold the goods to somebody else. The Tribunal recorded the finding, while considering the application for waiver of the pre-deposit. However, keeping in view the financial hardship being faced by the petitioner, we permit the petitioner to deposit the amount of penalty as directed by the Tribunal in its order dated 27.5.2011 within the period of three months. It shall be open to the petitioner to deposit the said amount in one or more installments. With the said direction and liberty, the present petition stands disposed of. (Hemant Gupta) Judge (Jaswant Singh) Judge 16.9.2011 preeti/ds [ 2]