TaxTMI 
TaxTMI 
2019 (3) TMI 1342
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.... Commissioner, CGST & Central Excise, before the Customs Excise & Service Tax Appellate Tribunal and the appeal of the petitioner has been dismissed on account of pre-deposit clause. The contention of the petitioner is that the petitioner is not in a position to make a pre-deposit due to financial constraint. The order passed by the Tribunal reads as under : Section 129E of the Customs Act, 1962 provides that the Tribunal shall not entertain any appeal unless the appellant has deposited 7.5% of the duty. This appeal was filed in the Registry on 27 August, 2018 without complying with the aforesaid provision. A communication dated 14 September, 2018 was sent by the Tribunal to the appellant for providing evidence of mandatory deposit and th....
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....imposed or both, in pursuance of the decision or order appealed against; (iii) against the decision or order referred to in clause (b) of sub-section (1) of section 129A, unless the appellant has deposited ten per cent of the duty demanded or penalty imposed or both, in pursuance of the decision or order appealed against: Provided that the amount required to be deposited under this section shall not exceed rupees ten crores: Provided further that the provisions of this section shall not apply to the stay applications and appeals pending before any appellate authority prior to the commencement of the Finance (No. 2) Act, 2014.'' The aforesaid statutory provision of law makes it very clear that it is mandatory for an appellant to depos....
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....posit amount. Once there is no power conferred upon the appellate Tribunal, nor upon the High Court, this Court is of the considered opinion that the judgment is not binding upon this Court and this Court will certainly not pass an order contrary to the statutory provisions. Reliance has also been placed upon the judgment delivered by the Madras High Court in the case of M/s. Venus Rubbers Vs. The Addl. Commissioner of Central Excise reported in 2014 SCC Online Mad 4667. It was again a case under the Central Excise Act, 1944 and, therefore, distinguishable on facts. Even otherwise also the statutory provisions does not permit for waiver of predeposit. Reliance has also been placed upon the judgment delivered by the Allahabad High Court in....