PUNJAB AND HARYANA HIGH COURT, CHANDIGARH. *** CWP No. 12806 of 2009 Date of decision: 05.11.2009. *** M/S Jaswant Rubber Versus Union of India and others. *** CORAM: Hon'ble Mr. Justice T.S.Thakur, Chief Justice and Hon'ble Mr. Justice Mahesh Grover. *** Present: Shri Jagmoahan Bansal, Advocate, for the petitioner. Shri H.P.S.Ghuman, Advocate, for the respondents. *** T.S.Thakur, CJ (Oral) Aggrieved by an order determining a total amount of Rs.5,16,302/- towards Central Excise Duty, the petitioner appeared to have preferred an appeal before the Commissioner,Central Excise (Appeals) and sought waiver of the pre- deposit of the said amount of duty and equally the amount towards penalty levied against it. The Commissioner,Central Excise has, however, waived pre-deposit of 50% of the duty and penalty and directed the balance to be deposited. Aggrieved by the said direction, the petitioner has preferred the present writ petition in which we had by an interim order dated August 21, 2009 directed the petitioner to deposit 50% of the amount of duty determined against the petitioner and stayed the dismissal of the appeal filed by the petitioner for non-deposit of the balance. When the matter came up today before us Mr. Bansal submitted that the writ petition could be disposed off with a suitable modification of order already made. -2- CWP No. 12806 of 2009 Mr. Ghuman also was not averse to the submission made by Mr. Bansal. In the circumstances and having regard to the nature of the controversy and the issue that falls for our determination as also the financial condition of the unit but without expressing any opinion on the merits of contentions that may be open before the Commissioner (Appeals), we deem it fit to modify order dated 6.8.2009 passed by the Commissioner (appeals) to the extent that upon the petitioner's furnishing Bank Guarantee within a period of two months from today for the balance 50% of the amount of duty, the pre-deposit of the penalty amount shall stand waived in toto. The writ petition is with that observation disposed off leaving the parties to bear their own costs. (T.S.Thakur) Chief Justice (Mahesh Grover) November 05, 2009 Judge Malik