2025 (6) TMI 1877

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....osad Banerjee Mr. Tapan Bhanja. For the Union of India: Mr. Kumaresh Dalal Mr. Rameshwar Sinha. 1. The present writ petition has been filed, inter alia, praying for a direction upon the respondent no. 1 to accept the appeal filed by the petitioner under Section 35B of the Central Excise Act, 1944 (hereinafter referred to as the "said Act") without payment of pre deposit. 2. The petitioner....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nd Service Tax Appellate Tribunal (CESTAT), Kolkata under Section 35B of the said Act. 3. According to the petitioner although the provisions of Section 35F of the said Act requires payment of pre deposit of 7.5 per cent of the duty in case where duty or duty and penalty are in dispute, or penalty where penalty is in dispute. Admittedly, in this case 7.5 per cent of both duty and penalty in ter....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ction 35F of the said Act, inter alia, records as follows:- "35F. Deposit of certain percentage of duty demanded or penalty imposed before filing appeal.-The Tribunal or the Commissioner (Appeals), as the case may be, shall not entertain any appeal - ............................................... Provided that the amount required to be deposited under this Section shall....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....l in contravention of the statutory provision. 8. The argument that the writ Court can waive the condition and relax the condition for payment of pre deposit, is unsustainable in law, having regard to the specific statutory pre condition provided for entertaining an appeal and unless such condition is met, the same does not authorize the Tribunal to hear out such appeal on merits. 9. Althoug....