Appealability of interlocutory stay directions: a pre-final appeal against deposit directions was held premature and not maintainable.

An appeal to the Tribunal lies only against a final appellate order of the Collector (Appeals) under Section 35A, such as one confirming, modifying, annulling, or remanding the decision under challenge. A direction to deposit duty or penalty issued while deciding a stay application is only an interlocutory order and does not constitute an appealable appellate order. Because the appeal was filed before the Collector (Appeals) passed the final order, it was premature and not maintainable.

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Issues: Whether an appeal lies to the Tribunal against an interim direction of the Collector (Appeals) requiring deposit of duty and penalty, and whether an appeal filed before the final appellate order is maintainable.

Analysis: An appeal to the Tribunal lies only against an order passed by the Collector (Appeals) under Section 35A of the Central Excises and Salt Act, 1944, namely an order confirming, modifying or annulling the decision appealed against, or remanding the matter for fresh adjudication. A direction for deposit of duty or penalty passed while dealing with a stay application is only an interlocutory order and does not amount to such an appellate order. Since the appeal had been filed before the Collector (Appeals) passed the final appellate order, it was treated as premature and not maintainable.

Conclusion: The appeal was not maintainable as filed against an interlocutory direction and before the final appellate order.

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