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2017 (12) TMI 1673 - AT - Central Excise100% EOU - Waiver of pre-deposit confirmed by way of impugned orders - Whether this Tribunal has inherent power to grant interim protection against imposition of such condition of mandatory pre-deposit for hearing the appeal on merits under section 35F of the Act or not? - Held that:- The Hon'ble High Court examined the issue of inherent power of the appellate authority to grant interim protection against imposition of such condition and held the first appellate authority is having power to grant interim protection - the provisions of Rule 62(5) of Punjab VAT Act, 2005, and Section 35(F) of Central Excise Act, 1944 are pari materia. Punjab & Haryana High Court has taken a view in the case of Super Threading (I) Pvt. Ltd. that an application under section 35F of the Act for waiver of pre-deposit is to be entertained by this Tribunal - thus, Tribunal is having inherent power to grant interim protection to the applicant. Whether the applicants are having a case for waiver of pre-deposit or not? - difference of opinion - the matter placed before the Hon'ble President to refer the matter to the third member to resolve the issues - Held that:- In view of the majority decision, the applicant is directed to make mandatory pre-deposit in terms of Section 35F of Central Excise Act, 1944 within a period of four weeks and to report compliance on 8-1-2018.
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