Probably is the 14th Subnormality comic.
Plot Summary[]
At the entrance into Hell, a demon hands out bowling shoes.
Transcript[]
Panel 1
Demon: Next please!!
Panel 2
Demon: Hi, welcome to hell, there's your pickaxe - you'll need that for the salt mines, can I have your shoe size please?
Sign: Please wait to be seated
Sign: No, there has not been "Some kind of Mistake"
Panel 3
Damned man: My shoe size?? Uh, size ten...
Panel 4
Demon Here y'go! Next please!