IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. C.W.P. No.5663 of 2010 Date of decision: 30.3.2010 M/s Saluja Motors Pvt. Ltd. -----Petitioner. Vs. Commissioner of Central Excise & another. -----Respondents CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE ALOK SINGH Present:- Mr. Jagmohan Bansal, Advocate for the petitioner. --- ORDER: 1. Heard. 2. The petitioner preferred an appeal before the Commissioner (Appeals) against demand of service tax and penalty and also filed stay application for waiver of pre-deposit which has been declined. Only contention pressed by counsel for the petitioner at this stage is that the appellate authority should have at least waived the requirement of pre-deposit of penalty. 3. Without expressing any opinion on merits, we direct that appeal of the petitioner be heard on merits, if the amount of tax demand is deposited within one month from today. The CWP No.5663 of 2010 requirement of deposit of penalty which is said to be 200% of the tax will stand waived for the hearing of the appeal. 4. The petition is disposed of. (ADARSH KUMAR GOEL) JUDGE March 30, 2010 ( ALOK SINGH ) ashwani JUDGE 2