AI Drafter - (New and Powerful) 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
TaxTMI 
TaxTMI 
2019 (2) TMI 1029
X X X X Extracts X X X X
X X X X Extracts X X X X
....for the Petitioner. Mr. J.B. Mishra for the Respondent. P.C. :- 1. We have heard both sides. 2. It is argued by the petitioner's counsel that the impugned order of the Customs, Excise and Service Tax Appellate Tribunal dismissing the appeal, without any adjudication on merits is, per say illegal. It is violative of the constitutional mandate of Article 14 and 19(1)(g) of the Con....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... imposed by Section 35-F of the Central Excise Act to obtain interim stay or relief against recovery is not complied with. That would not empower the Tribunal to dismiss the appeal without adjudication on merits. 3. We do not enter into larger controversy for the simple reason that Section 35-F of the Central Excise Act is dealing with deposit of certain percentage of duty demanded or penalty i....
X X X X Extracts X X X X
X X X X Extracts X X X X
....er on merits. In the instant case, the writ petition only contains the grounds on merits. We are not concerned with the merits of the appeal. For that to be entertained, there is a condition prescribed by the Statute. That condition was not complied with. Once that condition was not complied with, the appeal was not entertainable. 5. As a result of the above discussion, we do not find any merit....