Interlocutory pre-deposit directions are not appealable, and compliance with them can render the challenge infructuous.

An appeal under the Central Excise Act lies only against a final adjudicatory order, not against an interlocutory direction under Section 35F requiring pre-deposit, so the challenge to the interim order was not maintainable. Since the amount directed to be deposited had already been paid within the stipulated time, the impugned direction had in any event been complied with and the challenge had become infructuous. The substantive appeal was left to proceed before the Commissioner (Appeals) in accordance with law.

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Issues: (i) Whether an appeal lies to the Tribunal against an interlocutory order passed by the Commissioner (Appeals) directing pre-deposit under Section 35F of the Central Excise Act, 1944. (ii) Whether the appeal had become infructuous upon compliance with the pre-deposit direction.

Issue (i): Whether an appeal lies to the Tribunal against an interlocutory order passed by the Commissioner (Appeals) directing pre-deposit under Section 35F of the Central Excise Act, 1944.

Analysis: Section 35D was held not to permit an assessee or the department to challenge an interim order of the adjudicating authority or the appellate authority. Section 35B was noted to provide an appeal only against a final order passed by the adjudicating authority or the appellate authority. The order under challenge was an interlocutory order under Section 35F.

Conclusion: The appeal was held to be not maintainable.

Issue (ii): Whether the appeal had become infructuous upon compliance with the pre-deposit direction.

Analysis: The amount directed to be deposited had in fact been deposited within the stipulated time, so the impugned order stood complied with.

Conclusion: The appeal was held to be infructuous.

Final Conclusion: The challenge to the interim pre-deposit order failed and the appeal was rejected, leaving the parties to pursue the substantive appeal before the Commissioner (Appeals) in accordance with law.

Ratio Decidendi: An appeal under the Central Excise Act lies only against a final adjudicatory order, not against an interlocutory pre-deposit direction, and compliance with such direction renders a challenge to it infructuous.

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