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Issues: Whether the appellants were entitled to dispensation from the pre-deposit requirement for hearing their appeals on merits under the statutory scheme, and whether interference was warranted in writ jurisdiction against dismissal of the appeals for non-compliance with the deposit condition.
Analysis: The petitions arose from repeated failure to comply with the orders requiring deposit of a portion of the duty. The request for dispensing with pre-deposit had already been considered and rejected by the appellate authorities, the earlier directions of the Court had not been complied with, and the Supreme Court had also declined to interfere. In these circumstances, the Court held that deposit under the relevant provision is not a condition precedent for filing an appeal but is a condition precedent for hearing it on merits unless waived by the appellate authority. No ground was made out to invoke writ jurisdiction.
Conclusion: The challenge to dismissal of the appeals for non-compliance with the pre-deposit requirement failed, and the petitions were rejected.
Final Conclusion: The Court upheld the appellate action refusing to entertain the appeals on merits without compliance with the statutory deposit requirement and declined writ relief.
Ratio Decidendi: The statutory pre-deposit requirement is mandatory for hearing an excise appeal on merits unless validly dispensed with by the appellate authority, and repeated non-compliance does not justify interference under writ jurisdiction.
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