IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. C.W.P. No.15853 of 2010 Date of decision: 7.9.2010 M/s Agrawal Metal Works Pvt. Ltd. -----Petitioner. Vs. 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 & Mr. Vishav Bharti, Advocate for the petitioner. --- ADARSH KUMAR GOEL, J. 1. This petition seeks quashing of order dated 25.6.2010, Annexure P-6, passed by the Customs, Excise and Service Tax Appellate Tribunal, requiring the petitioner to deposit a sum of Rs.47,58,932/-, as pre-deposit under Section 35-F of the Central Excise Act, 1944. 2. We have heard learned counsel for the petitioner. 3. Learned counsel for the petitioner submits that the petitioner was a manufacturer of goods on job work basis and for the raw material supplied for the job work, the duty was already paid and in such circumstances, the liability of the petitioner was to pay only Rs.2 lacs on the inputs used by it in the job work. He CWP No.15853 of 2010 has also placed reliance on judgment in CCE v. Kapsons Industries Ltd. 2007(218) ELT 460 (Tri.-Del), Annexure P-7 and amendment to Rule 6 of the CENVAT Credit Rules, 2004, Annexure P-8, by the Finance Act, 2010. 4. Without expressing any opinion on merits, we direct that appeal of the petitioner be heard on deposit of 25% of the amount ordered to be deposited by the Tribunal within one month from today. 5. If the respondents are aggrieved by this order, they will be at liberty to move this Court. 6. The petition is disposed of. (ADARSH KUMAR GOEL) JUDGE September 07, 2010 ( AJAY KUMAR MITTAL ) ashwani JUDGE 2