Honourable Chief Justice:

Admit. Learned Assistant Solicitor General waives service for the second respondent. By consent, the appeal is taken up for hearing.

2. The appellant is a company having its registered office in Pudukottai District. The appellant originally filed Writ Petition No.14908 of 2007 at Principal Bench at Chennai to quash the order passed by the Customs, Excise and Service Tax Appellate Tribunal – South Zone Bench, Chennai (Tribunal in short) dated 3. 2007, whereby the Tribunal directed the appellant to deposit Rs.1 Crore as a pre-condition for hearing the appeal on merits. By order dated 17. 2007, this Court gave liberty to the appellant to file necessary applications for restoration of the appeal which was dismissed for default and for rectification with relevant documents and the Tribunal was directed to consider the said applications and pass orders on merits and in accordance with law. Accordingly, the appellant filed R.O.M. (Rectification of Mistake) Petition before the Tribunal. The Tribunal revoked its earlier direction for deposit of Rs.1 Crore towards the tax dues, but directed the appellant to deposit Rs.20 Lakhs towards penalty as a pre-c