Statutory appeal limits bar Tribunal review of refusal to waive pre-deposit under excise law.

The right of appeal is statutory and cannot arise from observations in the lower order. An order of the Collector (Appeals) under Section 35F refusing dispensation of pre-deposit does not itself attract appellate jurisdiction under Section 35B, because that provision applies only to orders passed under Section 35A. The proviso to Section 35F authorises waiver of pre-deposit on undue hardship, but it does not create a separate right of appeal against refusal. Rule 41 of the Tribunal Procedure Rules cannot enlarge jurisdiction where the parent Act provides none, and inherent powers were held unavailable for that purpose.

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Issues: Whether an appeal lay to the Appellate Tribunal against an order of the Collector (Appeals) passed under Section 35F of the Central Excises and Salt Act, 1944 refusing dispensation of pre-deposit.

Analysis: The right of appeal is statutory and cannot arise from observations in the lower order. Section 35B confers appellate jurisdiction on the Tribunal only against orders of the Collector (Appeals) passed under Section 35A, and not against an order made under Section 35F. The proviso to Section 35F enables the appellate authority to dispense with pre-deposit on undue hardship, but it does not create a separate right of appeal against an order refusing such dispensation. Rule 41 of the Tribunal Procedure Rules only enables orders to secure the ends of justice and does not authorise entertaining an appeal where the parent statute provides none. The plea based on inherent powers was rejected.

Conclusion: No appeal lay to the Tribunal against the Collector (Appeals) order under Section 35F, and the appeal was held not maintainable.

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