1999 (4) TMI 84

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....ia, the petitioners, who are appellants before the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi challenge an order dated 26th June, 1998 passed by the Tribunal in exercises of powers under the proviso to Section 35F of the Central Excise Act, 1944. 2.I have heard Sri Rahul Sripat, learned Counsel for the petitioners and Sri Surya Prakash, learned Standing Counsel for the res....

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.... without depositing of the said amount, the appeal cannot be entertained by the Tribunal. 4.The proviso to Section 35F, however, authorises the appellate authority to dispense with such deposit subject to such condition as it may deem fit, if it is of the opinion that the deposit of duty demanded or penalty levied would cause undue hardship to such person. It is in the exercise of this power th....

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....der passed by the Tribunal. The Act places a serious curb on the right of appeal under the Act by requiring the appellant to first deposit the adjudicated dues. The proviso empowers on the appellate authority to reduce the rigor of this restriction by partially or wholly waiving the condition of pre-deposit. Since the pre-deposit involves the finances of the appellants, the financial aspect of the....