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2017 (8) TMI 212 - AT - Central ExciseRequirement of pre-deposit - clandestine removal - broken rice, rice bran and basmati rice - 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 provisions of Rule 62(5) of Punjab VAT Act, 2005, and Section 35(F) of Central Excise Act, 1944 are pari materia and the Hon'ble High Court held that the appellate authority has the inherent power to entertain the prayer of waiver of pre-deposit despite mandatory provisions of pre-deposit - this Tribunal is having inherent power to grant interim protection to the applicant - decided in favor of applicant. Whether the applicants are having prima facie case for waiver of pre-deposit or not? - Held that: - there are significant differences in the wording, scheme of pre-deposit and onerousness between Section 62 of the Punjab Vat Act and Section 35F of the Central Excise Act. Besides, object, incidence of duty and scheme of law of the two Acts are different - As there are contrary views and difference of opinion between the Members, therefore, the matter be placed before the Hon'ble President to refer the matter to the third member. Matter placed before Hon'ble President.
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