JUDGMENT : 1. Heard Mr. C.S. Mishra, learned counsel for the petitioner and Mr. P.K. Ray, learned Senior Standing Counsel appearing for the Central Excise, Customs and Service Tax Department. 2. In the present writ application, challenge has been made to an order dated 20-4-2015 under Annexure-1, whereby, the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), East Regional Bench, Kolkata, has been pleased to direct the petitioner to deposit a sum of Rs. 15.00 lakhs within a period of eight weeks from the date of the order as a condition precedent to entertaining the appeal. 3. Mr. Mishra, learned counsel for the petitioner files an additional affidavit dated 10-2-2016, copy of which has been served on the learned Senior Standing Counsel appearing for the Central Excise, Customs and Service Tax Department. In the said affidavit, he has stated in Paragraphs-3 and 5, which is as follows : "3. That during the Assessment Years 2012-13, 2013-14 and 2014-15 the Deponent has filed the Income Tax Returns by disclosing the gross taxable income at Rs. 2,78,120.00, 2,49,800.00 and Rs. 2,55,600.00 respectively. xx xx xx. 5. That as per the terms and conditions for provisional release of the seized stocks, as mentioned in the above said letter in Annexure 10 the Deponent on 22-11-2010 has deposited Rs. 3,60,000.00 in fixed deposit and pledged the same in favour of the President of India, represented by the Deputy Commissioner (Preventive), Central Excise, Customs & Service Tax, Bhubaneswar-1, Bhubaneswar, Orissa and also on 23-11-2010 executed a bond in Form B-11. The copy of the fixed deposit of Rs. 3,60,000.00 with HDFC Bank and the bond as executed in Form B-11 are enclosed herewith and marked as Annexure No. 11 and 12 respectively." 4. Considering the financial stringency being faced by the petitioner and the fact that an amount of Rs. 3,60,000/- has been offered by way of security, which on maturity would amount to more than Rs. 5,00,000/- as claimed by the petitioner's counsel, we are of the considered view that no deposit need be made by the petitioner and it is a fit case where direction for deletion of the requirement of pre-deposit would support in the ends of justice. Accordingly, we so direct. 5,00,000/- as claimed by the petitioner's counsel, we are of the considered view that no deposit need be made by the petitioner and it is a fit case where direction for deletion of the requirement of pre-deposit would support in the ends of justice. Accordingly, we so direct. The writ application is disposed of with direction to the Tribunal to consider the Appeal on its own merit without insisting on any further pre-deposit and take up the matter for early disposal preferably, within a period of six months from today. 5. Free copy of this order be handed over to the learned Senior Counsel appearing for the CESTAT. Urgent certified copy of this order be granted on proper application. Misc. Case No. 11233 of 2015 6. In view of the order passed today in W.P. (C) No. 11584 of 2015, the present Misc. Case is disposed of. Final Result : Disposed Off