TMI Blog2019 (3) TMI 1342X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 4557/2019 - - - Dated:- 19-3-2019 - S. C. Sharma And Virender Singh JJ. For the Petitioner : Mr. SC Bagadia, learned senior counsel appearing with Mr. Pankaj Bagadia, Advocate ORDER Heard. The petitioner before this Court has filed this present writ petition being aggrieved by the order dated 10/1/2019 passed by the Customs Excise Service Tax Appellate Tribunal, New Delhi in Case No. A.No.C/50115/2019-CV (DB). The contention of the petitioner is that the petitioner has filed an appeal against the order dated 24/5/2018 passed by the Office of the Commissioner, CGST Central Excise, before the Customs Excise Service Tax Appellate Tribunal and the appeal of the petitioner has been dismissed on account of pre-dep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore filing appeal - The Tribunal or the Commissioner (Appeals), as the case may be, shall not entertain any appeal,- (i) under sub-section (1) of section 128, unless the appellant has deposited seven and a half per cent of the duty demanded or penalty imposed or both, in pursuance of a decision or an order passed by an officer of customs lower in rank than the Commissioner of Customs; (ii) against the decision or order referred to in clause (a) of sub-section (1) of section 129A, unless the appellant has deposited seven and a half per cent of the duty demanded or penalty imposed or both, in pursuance of the decision or order appealed against; (iii) against the decision or order referred to in clause (b) of sub-section (1) of s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Reliance has also been placed upon the judgment delivered by the Allahabad High Court in the case of I.T.C. Ltd., Vs. Commissioner (Appeals) Customs Central Excise, Meerut I reported in 2003 SCC Online All 2224 . It was again a case relating to the Central Excise Act, 1944, hence again distinguishable on facts. Reliance has also been placed upon the judgment delivered by the Delhi High Court in the case of Shubh Impex Vs. Union of India reported in 2018 SCC Online Del 8793 . It was certainly a case under the Customs Act, 1962 and the Division Bench of Delhi High Court has reduced the pre-deposit amount. Once there is no power conferred upon the appellate Tribunal, nor upon the High Court, this Court is of the considered opinion t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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