(-1-) MGN IN THE HIGH COURT OF JUDICATURE AT BOMBAY APPELLATE SIDE CIVIL JURISDICTION WRIT PETITION NO.634 OF 2008 M/s.Ram Remedies Pvt. Ltd......Petitioners Versus Union of India & Ors. .......Respondents Mr. Madhur R. Baya, for the Petitioners. Mr. Y.S. Bhate with Mr. P.S. Jetly for the Respodnents. CORAM: F.I. CORAM: F.I. CORAM: F.I. REBELLO REBELLO REBELLO & R.S.MOHITE,JJ. R.S.MOHITE,JJ. R.S.MOHITE,JJ. DATED: 21ST FEBRUARY,2008 DATED: 21ST FEBRUARY,2008 DATED: 21ST FEBRUARY,2008 P.C.: P.C.: P.C.: . Rule. Heard forthwith. 2. We have heard learned Counsel. The petition is challenging the order of pre-deposit. The Tribunal after considering the facts on record directed pre-deposit of Rs.1.00 crore. It is the contention on behalf of the petitioners that the product being suitable as motor spirit is not sufficient and it must be shown that in fact that the product is being so used. Reliance for that purpose is placed firstly on the judgment of the Tribunal in Cellulose Products of India Ltd. vs. Cellulose Products of India Ltd. vs. Cellulose Products of India Ltd. vs. Collector of Central Excise, Vadodara, 1996 (84) Collector of Central Excise, Vadodara, 1996 (84) Collector of Central Excise, Vadodara, 1996 (84) E.L.T. 154 (Tribunal) E.L.T. 154 (Tribunal) E.L.T. 154 (Tribunal). Considering the facts of that case we find that a finding was recorded that the rectified spirit is not leviable to duty as it (-2-) is not suitable for use either by itself or in a mixture with any other substance as fuel. Similarly in Avani Petrochem Ltd. vs. Commissioner of Avani Petrochem Ltd. vs. Commissioner of Avani Petrochem Ltd. vs. Commissioner of central Excise & Custom., Vadodara-II, 2007 (208) central Excise & Custom., Vadodara-II, 2007 (208) central Excise & Custom., Vadodara-II, 2007 (208) E.L.T. 561 (Tri. Ahmd.) E.L.T. 561 (Tri. Ahmd.) E.L.T. 561 (Tri. Ahmd.) a finding was recorded that the product is not suitable, by itself or in admixture with any other substance, for use as motor spirit. . In our opinion in the instant case there is a specific finding recorded based on the admission by the Production Manager of the petitioners themselves that the product is suitable for use as a fuel in spark ignation engins. Considering the above in our opinion the order of pre-deposit cannot be faulted. However, in order to enable the petitioners to contest the proceedings and as the factory is closed the amount of pre-deposit of Rs.1.00 crore is reduced to Rs.50.00 lakhs. Order modified to that extent. Petition disposed of accordingly. (R.S.MOHITE, J.) (R.S.MOHITE, J.) (R.S.MOHITE, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.)