AGK AGK AGK IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.794 OF 2008 M/s.Juhu Beach Resorts Ltd. ..Petitioner. V/s. Union of India & Others ..Respondents. Mr.V.S. Nankani i/by Mr.Madhur R. Baya for the petitioner. Ms.S.I. Shah for the respondents. CORAM : SMT.RANJANA DESAI & J.P. DEVADHAR, JJ. DATED : 19TH MARCH, 2009. P.C. : 1. We have heard the learned counsel for the petitioner. In this petition, challenge is to the order dated 2-1-2008 passed by the Customs, Excise and Service Tax Appellate Tribunal (‘tribunal’ for short) directing the petitioner to pre-deposit the balance amount of duty to the tune of Rs.1.50 crores within 12 weeks. 2. Apart from the question of excisability of the goods in question, the basic question of limitation is involved in the appeal pending before the CESTAT. Prima facie, we are of the opinion that the plea of limitation has some force. Hence, in our opinion the impugned order needs to be varied by directing the petitioner to furnish bank guarantee in the sum of Rs.1.50 crores to the satisfaction of respondent No.2 within four weeks from today. Order accordingly. 3. On such bank guarantee being furnished, the tribunal shall hear and disposed of the appeal on merits in accordance with law, without being influenced by the observations made in this order. 4. The writ petition is disposed of in the aforesaid terms. (Judge) (Judge)