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2013 (12) TMI 225 - HC - Central ExciseScope of Section 35G of the Central Excise Act, 1944 – appealable orders or writ petition to be filed against an interim order passed by CESTAT against Application for waiver of Pre-deposits – Held that:- The words "every order passed in appeal" contemplates number of orders, not one or singular, and passing of the same is possible on several issues and problems in connection with appeal - interlocutory proceedings are contemplated to be filed - the Legislature has used the word "in appeal" not "on appeal” - If it were so then it would have been one order meaning final order - But that is not the intention of the Legislature because unless there is appeal, there cannot be any application for dispensation of pre- deposit, as the application of this nature is not independent one unlike when the application is made for dispensation of service of notice under section 80 of the Code of Civil Procedure at the time of filing of the suit against amongst other Government, as this application is an independent of suit not in the suit - the scheme of the provision is that one has to prefer an appeal first and then in connection therewith application for pre-deposit is to be made - Pre- condition of hearing of appeal is either pre-deposit or dispensation thereof either whole or part thereof. The contention that the orders passed on the application for pre-deposit is not covered by Section 35G cannot be accepted – Following M/s. Metal Weld Electrodes, Chennai Vs. M/s. Ellan Industries, Coimbatore [2013 (11) TMI 240 - MADRAS HIGH COURT] - The petitioner would be entitled to prefer appeal if advised in accordance with law - the interim order passed already to operate for a period of ten days from date allowed – Decided in favour of Petitioner.
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