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2013 (5) TMI 806 - HC - CustomsDuty demand - Demand of interest - Waiver of pre deposit - Tribunal asked for 25% of duty demand - Held that:- no case has been made out so as to make interference in the impugned order passed by the CESTAT which has not been interfered with by the learned Single Judge. The order is a discretionary one and when facts and circumstances of the case have been considered by the learned Single Judge, in our opinion, such interim order does not call for interference by way of judicial review by this Court. We find no illegality in the impugned order passed by the learned Single Judge. No perversity or patent illegality is apparent in the order passed by the CESTAT. - It makes obligatory on the appellant to deposit the duty or penalty, pending the appeal, failing which the Appellate Tribunal is fully competent to reject the appeal. Right to appeal is neither an absolute right nor an ingredient of natural justice, the principle of which must be followed in all judicial and quasi-judicial adjudication. The right to appeal is a statutory right and it can be circumscribed by the conditions in the grant. The proviso to Section 129E gives discretion to the authority to dispense with the obligation to deposit in case of undue hardship. However, discretion must be exercised on relevant materials and exercised in a bona fide and objective manner. In case there is no undue hardship, High Court should not interfere in judicial review. - However, time to make the re deposit is extended - Decided partly in favour of assessee.
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