Learned counsel for the respondents seeks further time for filing the written statement.

It is observed that on the last hearing on 02.02.2021, the following order was passed:-

''Learned counsel for the respondents seeks and is granted one more opportunity for filing       written statement failing which cost will be imposed upon the respondent department.

List on 12.02.2021."

In view of the above, let cost of Rs.5,000/- be deposited by the respondents in favour of CAT Bar Association.

List on 11.03.2021.

A copy of the order may be given dasti to learned counsel for the respondents.