IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Civil Writ Petition No.3134 of 2011 Date of decision: 22.2.2011 M/s Nav Jyoti Chemicals & Fertilizers ...Petitioner Versus Union of India and others ...Respondents CORAM: HON'BLE MR.JUSTICE ADARSH KUMAR GOEL HON'BLE MR.JUSTICE AJAY KUMAR MITTAL Present: Mr. Jagmohan Bansal, Advocate for the petitioner. **** ADARSH KUMAR GOEL, J. This petition seeks quashing of order of the Customs, Excise & Service Tax Appellate Tribunal rejecting prayer for complete waiver of requirement of pre-deposit as condition for hearing of the appeal against demand of excise duty under the provisions of Central Excise Act, 1944. The Tribunal held that the matter was covered against the petitioner by its order in Jyoti Chemicals & Fertilizers Vs. C.C.E., Chandigarh 2010 (253) ELT 343. It held that no prima-facie case was made out. We have heard learned counsel for the petitioner. Only contention raised on behalf of the petitioner is that Tribunal has taken a different view in C.C.E., Chandigarh Vs. India Phosphate & Carbonate 1998 (99) ELT 634. We are unable to accept the submission. It is not the case of the petitioner that there is any financial hardship on account of which waiver may have to be granted. It is also not disputed that the matter is covered against the petitioner as stated in the impugned order. In the circumstances, we are of the view that no interference is called for. The writ petition is dismissed. (Adarsh Kumar Goel) Judge February 22, 2011 (Ajay Kumar Mittal) Pka Judge