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2022 (7) TMI 1028 - KERALA HIGH COURTMaintainability of appeal - compliance with the pre-condition to deposit - failure on the part of learned Single Judge to appreciate the issue raised as to the denial of violation of principles of natural justice - HELD THAT:- The appellant has challenged Ext.P2 the original order imposing service tax on the appellant. Section 85 of the Finance Act deals with Appeals to the Commissioner of Central Excise (Appeals). Section gives the right to any person aggrieved by any decision or order passed by any adjudicating authority subordinate to the Principal Commission of Central Excise or Commissioner of Central Excise to the Commissioner of Central Excise (Appeals). In view of the specific provision for appeal under the statute, this court is not justified in entertaining the Writ Appeal under Article 226 of the Constitution of India. As far as the condition for pre-deposit for filing the appeal, the same cannot be taken as a ground for entertaining the jurisdiction of this court. When a statute prescribes a precondition for filing the appeal, the same cannot be bypassed by this court. There are no ground to interfere with the judgment of the learned Single Judge - Appeal dismissed.
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