https://www.taxtmi.com/caselaws?id=73093 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. en-us Fri, 08 Mar 1985 00:00:00 +0530 Fri, 27 May 2011 18:29:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73093 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. Case-Laws Central Excise Fri, 08 Mar 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73093