2025 (1) TMI 1693 - HC - Central Excise

Appeal against excise Order-in-Original u/s35B: tribunal route required, with liberty to seek pre-deposit waiver.

The dominant issue was whether the Order-in-Original was appealable under s.35B of the Central Excise Act, 1944 and whether the appellant had to comply ... Requirement to make the pre-deposit for filing appeal to the Appellate Tribunal [under Section 35B of the Central Excise Act, 1944 - HELD THAT:- In the opinion of this Court, the impugned Order-In-Original would be clearly an appealable order under Section 35B of the Act. The pleas raised before this Court may be raised before the Appellate Tribunal and the Appellate Tribunal shall consider the application for pre-deposit waiver, if made, in accordance with law. Petition disposed off. A writ petition under Article 226 challenged a Show Cause Notice dated 5 February 2021 and an Order-in-Original dated 8 August 2024. The Order-in-Original imposed a penalty of Rs. 49,98,57,742/- on the petitioner for allegedly being 'owner-cum-partner of an illegal and unregistered manufacturing unit of Gutkha' under the brand 'Aryan Gutkha.' The petitioner contended he was 'merely an employee' and argued the authorities were seeking to implicate only him while not proceeding against the alleged actual manufacturer. He also pleaded inability to comply with the statutory pre-deposit requirement for an appeal before the Appellate Tribunal under Section 35B of the Central Excise Act, 1944, read with Section 35F. The Court held that 'the impugned Order-In-Original would be clearly an appealable order under Section 35B of the Act,' and that the petitioner's pleas could be raised before the Appellate Tribunal. It directed that the Tribunal 'shall consider the application for pre-deposit waiver, if made, in accordance with law.' All remedies were left open, and the petition and pending applications were disposed of.