ORDER : 1. Leave granted. 2. The appellant filed an appeal before the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (for short "the Tribunal") with an application to waive the pre-condition to deposit the amount of tax due. The Tribunal ordered that the appeal shall be heard on merits provided the appellant deposits 50% of the tax amount which comes to Rs. 2.50 crores approximately. The appellant filed a writ petition in the High Court challenging the aforesaid direction of the Tribunal on the ground that it is not possible for it to pay 50% of the amount of tax due which was to the tune of Rs. 2.50 crores. The High Court dismissed the writ petition, aggrieved against which the appellant is before us. 3. On 21st of July, 2006, we had directed the counsel for the appellant to find out as to whether the appellant is prepared to deposit ?th of the amount due. Counsel, after taking instructions, stated before us that the appellant is prepared to pay ?th of the amount of tax due provided three months' time is granted to the appellant to deposit the same. In view of this, notice was issued to the respondent. 4. We have heard the learned Solicitor General appearing for the respondent. 5. Today, the counsel for the appellant has shown us the following Demand Drafts (eleven in number) all favouring to Commissioner of Central Excise, Bhopal, M.P., drawn on Oriental Bank of Commerce, Habibganj. Sl.No Date Demand Draft No. Amount 1. 22.11.2006 954315 Rs. 9,00,000.00 2. 22.11.2006 954316 Rs. 9,00,000.00 3. 22.11.2006 954317 Rs. 9,00,000.00 4. 22.11.2006 954318 Rs. 9,00,000.00 5. 22.11.2006 954319 Rs. 9,00,000.00 6. 22.11.2006 954320 Rs. 9,00,000.00 7. 22.11.2006 954321 Rs. 9,00,000.00 8. 22.11.2006 954322 Rs. 9,00,000.00 9. 22.11.2006 954323 Rs. 9,00,000.00 10. 22.11.2006 954324 Rs. 9,00,000.00 11. 22.11.2006 954325 Rs. 7,23,578.00 6. The appellant is directed to deposit/hand over the afore-mentioned demand drafts with/to the Respondent within a week from today. Respondent is directed to accept the same. On production of a receipt of the aforesaid deposit, the Tribunal shall hear the appeal on merits. In case the appeal fails, the appellant would be liable to deposit the remaining amount along with statutory interest thereon. 7. The appeal stands disposed of in the above terms. 8. Respondent is directed to accept the same. On production of a receipt of the aforesaid deposit, the Tribunal shall hear the appeal on merits. In case the appeal fails, the appellant would be liable to deposit the remaining amount along with statutory interest thereon. 7. The appeal stands disposed of in the above terms. 8. Nothing stated herein above shall be taken as an expression of opinion on the merits of the case.