Non-compliance of Section 35-F CETA on Pre-Deposit to Maintain Statutory Appeal: Allahabad HC Directs to Pre-Deposit Amount [Read Order]
Non-compliance of Section 35-F CETA on Pre-Deposit to – Maintain Statutory Appeal – Allahabad HC Directs to Pre-Deposit Amount – TAXSCAN
Non-compliance of Section 35-F CETA on Pre-Deposit to – Maintain Statutory Appeal – Allahabad HC Directs to Pre-Deposit Amount – TAXSCAN
The Allahabad High Court directed to pre-deposit amount on non-compliance of Section 35-F of the Central Excise Act, 1944 (CETA) on pre-deposit to maintain statutory appeal.
The appeal has been filed under Section 35-G of the Central Excise Act, 1944 arising from the order passed by the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Allahabad. By that order, the Tribunal has rejected the appeal filed by the present appellant, M/s Madhyamik Shiksha Parishad, against the order passed by the Commissioner (Appeals), CGST and Central Excise, Allahabad.
The only reason to dismiss the appeal, is non-compliance of the mandatory requirement of Section 35-F of the Central Excise Act, 1944 with respect to pre-deposit to maintain the statutory appeal.
While there is no dispute that the right of appeal claimed by the appellant before the Tribunal was conditional inasmuch as such appeal may be maintained only upon making pre-deposit prescribed by the statute, at present, the counsel for the appellant prayed for some time to make the pre-deposit to maintain the appeal before the Tribunal.
Undisputedly, the appellant is a statutory board constituted by the Government of U.P. In such circumstance, Amit Mahajan, counsel for the revenue fairly stated, if the present appellant were to make good the deposit within a period of one month from today, the revenue would have no objection to the impugned order being set aside so as to allow the appellant to press its appeal on merits.
A Division Bench of the High Court comprising Justices Saumitra Dayal Singh and Rajendra Kumar-IV observed that “Accordingly, the present appeal is disposed of with the observation, in case the appellant pays the cost, as above and, deposits the pre-deposit amount to maintain its appeal on or before 30.06.2023, the impugned order shall stand set aside and the appeal would revive before the Tribunal, to be heard and decided on merits.”
To Read the full text of the Order CLICK HERE
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