ORDER Heard Mr. R.K. Handoo, learned counsel for the petitioner and Mr. Satish Kumar, learned counsel for the Central Excise. 2. Invoking the extraordinary jurisdiction of this Court, the petitioner has prayed for issue a writ of certiorari for quashing of the order No. 849-852/10/excise dated 1st November, 2010 whereby the tribunal directed the petitioner to deposit Rs.4 crores as a condition precedent for hearing of the appeal. 3. It is submitted by Mr. R.K. Handoo, learned counsel for the petitioner that the tribunal has fallen into grave error by not waiving the entire amount and directing such a huge sum to be deposited. It is urged by him that the tribunal has misinterpreted the concept of handicap as enshrined in the provision inasmuch as the said aspect in its ambit and sweep would include the merits of the case as well as the financial hardship. 4. Mr. Satish Kumar, learned counsel for the Revenue Department has submitted that entire demand, including the penalty is more than Rs.10 crores and, therefore, the amount that has been directed to be deposited by the tribunal cannot be flawed. 5. Having heard the learned counsel for the parties, we are of the considered opinion that cause of justice would be best subserved if the petitioner shall deposit a sum of Rs.2.5 crores by end of April, 2011 and on such deposition being made, the tribunal shall proceed to hear the appeal. If in the meantime the tribunal has dismissed the appeal, on such deposit being made, the same shall stand revived and be dealt with on merits. 6. With the aforesaid modification in the order of the tribunal, the writ petition is disposed of. There shall be no order as to costs.