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2014 (11) TMI 747 - HC - Central ExciseValidity of Tribunal's order - appellant, argued that the Tribunal has no jurisdiction to ask the appellant to make the deposit as a pre-condition for fresh adjudication - held that:- Tribunal does not have any inherent power like Civil Court to pass appropriate order for the ends of justice. The Tribunal is a creature of a Statute with specific powers mentioned in the Statute itself. From the grounds of the appeal and the Statute, we do not find any provision for depositing ₹ 5crores for adjudication and the same is without jurisdiction and accordingly the same is deleted - Decided in favour of assessee.
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