IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. CWP No.11603 OF 2009 (O&M) Date of decision:18.1.2010 M/s Winsome Textile Industries Limited -----Petitioner Vs. Union of India and another -----Respondents CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE ALOK SINGH Present:- Mr. Surjeet Bhadu, Advocate for the petitioner. --- Adarsh Kumar Goel,J. 1. This petition challenges interim order declining waiver of pre-deposit as condition for hearing the appeal under the provisions of the Central Excise Act, 1944. A Show Cause Notice was issued to the petitioner alleging that it availed of Cenvat Credit illegally and was liable to pay Central Excise Duty of Rs.47,73,375/- and after considering the reply of the petitioner, order in original was passed confirming the demand. Against the said order, the CWP No.11603 of 2009 (O&M) petitioner filed an appeal alongwith application for waiver of requirement of pre-deposit. Finding prima-facie no case in favour of the petitioner, prayer for waiver was declined. 2. Notice was issued. Mr. Gurpreet Singh, Advocate appears for the respondents. 3. We have heard learned counsel for the parties. 4. Without expressing any opinion on merits, we direct that appeal of the petitioner may be heard on merits if it deposits 50% of the amount in dispute within two months from today. 5. The petition is disposed of. (Adarsh Kumar Goel) Judge January 18, 2010 (Alok Singh) ‘gs’ Judge 2