Pre-deposit dismissal is appealable where the Commissioner (Appeals) finally disposes of the appeal, preserving Tribunal remedy.

An appeal to the Tribunal lies from a Commissioner (Appeals) order dismissing an appeal for non-compliance with a pre-deposit direction under the Central Excise Act, 1944. The pre-deposit requirement regulates the exercise of the appeal right, and an interim stay or pre-deposit direction under Section 35F does not by itself exclude further appeal. Once the Commissioner (Appeals) finally disposes of the appeal by dismissing it for failure to comply, the order is one disposing of the appeal under Section 35A and is appealable under Section 35B. The Tribunal's appellate remedy is therefore maintainable.

---

---

Issues: Whether an appeal to the Tribunal lies against an order of the Commissioner (Appeals) dismissing the appeal for non-compliance with a direction to make pre-deposit under the Central Excise Act, 1944.

Analysis: The appellate scheme in the Central Excise Act, 1944 permits an appeal to the Tribunal from an order passed by the Commissioner (Appeals) under Section 35A. The requirement of pre-deposit under Section 35F regulates the exercise of the right of appeal and any direction on a stay application is of an interim character. However, when the Commissioner (Appeals) finally disposes of the appeal by dismissing it for non-compliance with the pre-deposit direction, the order is not merely a stay order but an order disposing of the appeal itself. Such an order cannot be treated as an order passed only under Section 35F so as to exclude the appellate remedy under Section 35B.

Conclusion: The appeal before the Tribunal is maintainable.

---