TMI Blog2010 (3) TMI 411X X X X Extracts X X X X X X X X Extracts X X X X ..... eld that- there is no hesitation in holding that an order directing the deposit of the amount is an order made in appeal. Section 35F opens with the words “where in any appeal under this Chapter”. The order of deposit is thus an order made in appeal. In fact there is no other proceeding pending before the appellate authority. - 3344 of 2009 - - - Dated:- 25-3-2010 - S.A. Bobde and P.D. Kode, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ishra relies on the judgment of the Division Bench of the Madras High Court in Nivaram Pharma Pvt. Ltd. v. CEGAT, Madras reported in 2006 (205) E.L.T. 9 (Mad.) = 2008 (12) S.T.R. 98 (Mad.) wherein Mr. Justice Markandey Katju, Chief Justice as he then was took a view that the writ petition ought not to be entertained if it results in short circuiting the statutory remedies of appeal, revision etc. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... excise or to the value of goods for purposes of assessment), if the High Court is satisfied that the case involves a substantial question of law." Section 35F under which the order for deposit has been directed to be made reads as follows : "35F. Deposit, pending appeal, of duty demanded or penalty levied - Where in any appeal under this Chapter, the decision or order appealed against relate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al under this Chapter". The order of deposit is thus an order made in appeal. In fact there is no other proceeding pending before the appellate authority. In fact there are no separate proceedings which deals with the issue of deposit. Any order for deposit must be said to have been made in an appeal only. Therefore, where such an order made, it will be an order from which the appeal will lie unde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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