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2013 (5) TMI 678 - CESTAT NEW DELHINon-compliance of orders of pre-deposit and provisions of Section 35F - allegation of modvat credit on G.P. sheets fraudulently availed - appellants submission that the order of the Commissioner (Appeals) rejecting the appellant’s plea for modification unsustainable as without providing the appellant a reasonable opportunity for submitting justification for seeking modification - Held that:- In the circumstances no application for review of the said order, even if filed as an application for modification could have been entertained, as the Commissioner (Appeals) lacks jurisdiction to review his order. If the order rejecting the appellant application for modification is set aside on the ground of violation of principles of natural justice, it would revive the appellant’s application for modification which is not maintainable, for lack of jurisdiction to review, conferred on the appellate authority. The order dated 07.08.2012 (rejecting the appeals), is also unassailable since the appellant failed to comply with the order dated 06.07.2011, directing deposit of the specified amount as the condition for grant of waiver of pre-deposit. Thus appeal dismissed.
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