2022 (8) TMI 706

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Radheshyam Chimanka, Sr. StandingCounsel for CGST ORDER (Oral) 1. This matter is taken up by virtual/physical mode. 2. Challenging the propriety of Order-in-Appeal bearing No.95/ST/BBSR-GST/2022, dated 28.04.2022 passed by the Commissioner (Appeals), Bhubaneswar, the Petitioner has knocked the doors of this Court invoking provisions of Article 226/227 of the Constitution of India. 3. M....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r the Petitioner has taken this Court to the provisions of Section 35F of the Central Excise Act as reflected in the appellate order dated 28th April, 2022, the relevant portion of the said provision is quoted hereunder:- "Section 35F. Deposit of certain percentage of duty demanded or penalty imposed before filing appeal.- The Tribunal or the Commissioner (Appeals), as t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....iii) Against the decision or order referred to in clause (b) of sub-section (1) of Section 35B, unless the appellant has deposited ten per cent. of the duty, in case where duty or duty and penalty are in dispute, or penalty, where such penalty is in dispute, in pursuance of the decision or order appealed against: Provided that the amount required to be deposited under this section shall n....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....entertain any appeal", the Appellate Authority quoted as follows: "From the above it is evident that though discretion is vested with the Appellate Authority to give personal hearing in the facts and circumstances of the particular case, before disposing off the case, I hold that in the instant case the Appellant has not made the mandatory Pre deposit required for filing the Appeal. This ....