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2023 (3) TMI 295 - JHARKHAND HIGH COURTMaintainability of appeal - appeal of the petitioner rejected merely on the ground of non-deposit of mandatory pre-deposit of 7.5% of the duty and penalty - HELD THAT:- Admittedly, petitioner is an unregistered dealer. His appeal has been dismissed on the ground of non-payment of mandatory pre-deposit. It does not appear that there was intent on the part of the petitioner to avoid payment of pre-deposit @7.5% as provided under the amended section 35F of Central Excise Act, 1944. Respondents have also adverted to the facility provided under the RBI Instruction for making such pre-deposit by unregistered dealer / registered non-assessees. In those circumstances, interest of justice would be met if the matter is remanded to the Appellate Authority. Petitioner is required to make predeposit within a period of four weeks from today. Impugned order set aside - petition allowed by way of remand.
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