TaxTMI 
TaxTMI 
2025 (6) TMI 2164
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....deep, Advocate For the Respondent : Shri Rakesh Agarwal, Authorized Representative ORDER By order dated 06.11.2024, the earlier order dated 29.07.2024 was recalled. This is the relief that was claimed by the department in the Rectification of Mistake Application. The application, therefore, stood allowed but it is still shown to be pending. 2. The dispute is with regard to pre-de....
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....to refer to the relevant paragraph of the order dated 28.12.2022 passed by the Commissioner (Appeals). It is as follows: "8. Further the appeal was filed on 31.05.2022 by the appellant without any pre-deposit under Section 35F of the Central Excise Act 1944. This discrepancy was communicated to them vide even C.NO. 873 dated 01.06.2022 and subsequently appellant deposited only Rs. 20 lacs....
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....rder passed by an officer of Central Excise lower in rank than the Commissioner or Central Excise;" 8. (wrongly repeated) A plain perusal of the above provision of law makes it abundantly clear that there is not provision of law which empowers me to waive the pre-deposit. The provisions of law are absolute and there is no ambiguity in the fact that no appeal can be entertained if the....
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....lakhs. In fact, the order proceeds on the footing that after the deposit of Rs. 20 lakhs, the appellant sought time to deposit the remaining amount, but it did not deposit the balance amount till the date of the order. It is in this context that the Commissioner observed that there is no power to waive the predeposit of the amount. A conjoint reading of both the paragraphs of the order passed by t....