IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. C.W.P. No.10649 of 2008 Date of decision: 11.12.2008 M/s Monte International & others. -----Petitioners Vs. Customs, Excise and Service Tax Appellate Tribunal and others. -----Respondents CORAM:- HON'BLE MR JUSTICE ADARSH KUMAR GOEL HON'BLE MR JUSTICE L.N. MITTAL Present:- Mr. Akshay Bhan, Advocate for the petitioners. Mr. Kamal Sehgal, Standing Counsel for respondents. ----- ORDER: The petitioners claimed benefit of duty drawback against exports. The department found that there was mis-declaration and the petitioners had produced forged documents. On that finding, duty demand was raised and penalty was also imposed. The petitioners preferred an appeal before the Tribunal against demand of about Rs.1.20 crore and sought waiver of requirement of pre-deposit. The Tribunal has granted partial waiver with the condition of deposit of Rs.30 lacs within three months. Learned counsel for the petitioners submits that a sum of about Rs.66 lacs lying in the bank accounts of the partners or families of the partners has already been seized by the department. C.W.P. No.10649 of 2008 Stand on behalf of the respondents is that the said amount has been seized for other proceedings. Without expressing any opinion on merits, we direct that appeal of the petitioners be heard on merits, if the petitioners deposit a sum of Rs.15 lacs within four months from today. If the deposit is not made, this petition will be treated to have been dismissed. The petition is disposed of. ( ADARSH KUMAR GOEL ) JUDGE December 11, 2008 ( L. N. MITTAL ) ashwani JUDGE 2