TaxTMI 
TaxTMI 
2010 (7) TMI 307
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.... respondent against the order passed by the Commissioner (Appeals) under Rule 11 of the Inland Air Travel Tax Rules, 1989." 3. Since it's a pure question of law, with the consent of the learned counsel for the parties, we have heard the matter at this stage itself. 4. Vide Finance Act, 1979; Foreign Travel Tax (FTT) was introduced by insertion of Chapter-V therein. Section 35 of the said Act is the charging Section and stipulates the amount of Travel Tax which the passengers as well as carriers are supposed to pay. Section 38 of the said Act provides for the penalties and reads as under :- "38. (1) Every passenger who embarks or attempts to embark on an international journey without paying the tax payable by him u....
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.... as may be specified in the rules made under this Chapter : Provided that no order for imposing a penalty shall be passed by such authority unless the carrier or other person on whom the penalty is proposed to be imposed is given an opportunity of being heard in the matter by such authority." 5. Section 40 gives power to the Central Government to make Rules for carrying out the purpose of the said Chapter namely Chapter-5. In exercise of these powers, the Central Government has framed Inland Travel Tax Rules, 1989. Rule 9 thereof provides for adjudication of penalties in case there is a violation of the provisions of Chapter-5 of the Finance Act and the said Rules inter alia for non-payment or short payment of tax. The adjudicat....
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....tioner preferred appeal there against before the Commissioner of Customs (Appeals) which was, however, dismissed on 29th April, 2008. Against this order, the respondent did not file any revision as provided in Rule 13 (ibid). Instead, the respondent preferred further appeal before the CESTAT. This appeal has been allowed by the CESTAT vide orders dated 6th November, 2008 [2009 (240) E.L.T. 735 (Tri. - Del.)]. It is in this backdrop, in the present appeal preferred by the appellant, it is contended that CESTAT had no jurisdiction to entertain the appeal as no such appeal is provided under the Rules. It is further contended that CESTAT was under the wrong motion that appeal is under the Customs Act, whereas, the action taken was not under the....
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.... Mahadevasa Habib v. Neemasa Ambasa Dharmadas - (2007) 13 SCC 650 the Hon'ble Supreme Court observed that : "...an inherent lack of jurisdiction may make a decree passed by that Court one without jurisdiction or void in law..." There is no natural or inherent right to file appeal and such a right is granted to the aggrieved parties by the statute. If there is no statutory appeal provided, the Tribunal which is the creation of the statute does not get jurisdiction to hear such an appeal." 9. In Kondiba Dagadu Kadam v. Savitri Bai Sopan Gujar - (1999) 3 SCC 722, the Court held : "It has to be kept in mind that the right of appeal is neither a natural nor an inherent right attached to the litigation. Being a substantive statu....