Pre-deposit conditions cannot be expanded on an adjournment request when an earlier deposit order has already been complied with.

Under a pre-deposit regime, a Tribunal cannot use an adjournment request as a basis to impose a fresh condition requiring further deposit of the balance duty when the earlier deposit order has already been complied with. The statutory power under Section 35F must be exercised within its limits and cannot be used to recall, modify, or effectively alter a prior order without clear statutory authority. An additional pre-deposit condition imposed in these circumstances is therefore unjustified, particularly where it prejudices the party without proper basis. The operative principle is that a statutory authority must act with restraint and within the scope of the power conferred by the pre-deposit provision.

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Issues: Whether the Tribunal could, while dealing with an adjournment request, direct further pre-deposit of the balance duty amount and treat non-compliance as a ground for dismissal of the appeal.

Analysis: The earlier order under Section 35F had already required deposit of a specified amount, which was complied with. The subsequent direction arose only because adjournment was sought for hearing along with connected matters. The Court held that Section 35F did not authorise the Tribunal to recall or effectively modify the earlier order merely on account of an adjournment request, especially when such a course prejudiced the petitioner without any proper basis. The Tribunal was required to act within the limits of its statutory power and with restraint.

Conclusion: The additional condition requiring deposit of the balance duty was not justified, and the impugned order was liable to be set aside.

Ratio Decidendi: A statutory authority exercising power under a pre-deposit provision cannot, merely because an adjournment is sought, impose a fresh pre-deposit condition that effectively recalls or alters an earlier complied-with order unless the statute clearly permits such action.

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