2023 (3) TMI 1071

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.... : Anil Prakash Mathur For the Respondent : Amit Mahajan ORDER 1. Heard Sri A.P. Mathur, learned counsel for the assessee-appellant and Sri Amit Mahajan, learned counsel for the revenue. 2. Present appeal has been filed under Section 35-G of the Central Excise Act, 1944 (hereinafter referred to as the 'Act') to assail the order of the Customs, Excise & Service Tax Appellate Tri....

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....able, granting liberty to the petitioner to file an appeal. 4. Thus, it has been submitted, the present appeal has been filed. In that regard, reliance has been placed on an order of the coordinate bench of this Court in Central Excise Appeal Defective No. 6 of 2023 (Akhil Jain Vs. Commissioner of Central Goods & Service Tax) dated 14.03.2023. 5. On the other hand, learned counsel for the re....

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....he present case, the legislature has chosen to grant conditional right of appeal to the assessee. Thus, the assessee could have maintained its appeal only against pre-deposit of 7.5% of disputed demand of duty. In absence of pre-deposit, the Tribunal has not erred in rejecting the appeal of the assessee. 8. Again, these being statutory proceeding of further appeal, it is not open for this Court....