Pre-deposit Compliance in Appeals: Judicial Overreach by CESAT

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....ppeals under the Central Excise Act, 1954. The matter involves the Commissioner of Central Excise & Service, Delhi-IV (now Commissioner of Central Goods & Services Tax, Faridabad) versus the directors of a tobacco company. The appeals, identified as CEA-6-2022 and CEA-9-2022, challenge the decisions of the Customs, Excise and Service Tax Appellate Tribunal (CESAT) regarding the restoration and sub....

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.... CESAT to restore and allow the appeals without pre-deposit raises questions about its jurisdiction and compliance with higher court directives. The principles of res judicata and the functus officio doctrine suggest that a lower tribunal must adhere to the decisions of higher courts. * Mandatory Pre-Deposit Requirement: The core issue is the bypassing of the mandatory pre-deposit requirement. T....