Judgment :- 1. Heard the learned counsel appearing on behalf of the petitioner and the learned counsel appearing on behalf the respondent. 2. The main contention of the learned counsel appearing on behalf of the respondent is that the impugned interim order of the respondent, passed under Section 35F of the Central Excise Act, 1944, directing the petitioner to pay the entire amount of service tax of Rs.19,21,264/-, as a pre-deposit, before 31st March 2011, as a pre-condition for hearing the appeal filed by the petitioner, in A.No.169/2010 (MST), is onerous in nature. She had further submitted that the ground of financial hardship raised by the petitioner had not been considered by the respondent, while passing the impugned order. 3. In view of the averments made in the affidavit filed in support of the writ petition and in view of the submissions made by the learned counsels appearing on either side, the impugned order of the respondent is modified directing the petitioner to deposit 30% of the amount of service tax of Rs.19,21,264/-, on or before 31st March 2011. On the petitioner complying with the said condition, the respondent shall hear and dispose of the appeal, in A.No.169/2010 (MST), on merits and in accordance with law, within a period of eight weeks thereafter. The writ petition is ordered accordingly. No costs. Consequently, connected miscellaneous petition is closed.