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2018 (11) TMI 522 - HC - Central ExciseWaiver of pre-deposit - Vires of Section 35F of The Central Excise Act, 1944 - requirement of pre-deposit for entertaining appeal - inherent power of Tribunal to waive off pre-deposit in exceptional cases - Held that:- There is a little doubt that the Tribunal which is a creation of statute is bound by the procedure of a statute - In this particular case, when the provisions of Section 35F of the Act gives no flexibility waiving off the pre-condition of a deposit, there would be little room to hold the order of the Tribunal as erroneous. There would be no escape from pre-deposit as the Tribunal lacks the power to entertain the appeal without it - If we have to lend any other interpretation, it would defeat the legislative intent which is so clearly visible from the provisions of Section 35-F of the Act and in fact, there would have been no necessity of amendment and Section 129(E) in its un-amended form need not have been tinkered with. Petition dismissed.
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