TMI Blog2014 (5) TMI 568X X X X Extracts X X X X X X X X Extracts X X X X ..... ellate Tribunal. An order passed under Section 35-F is not included as one of the order under Section 35-B(1). The section also does not use the expression “any” or “every order”. On the contrary, Section 35-G (1) uses the expression “every order”. It is a fundamental principle of law that statutory authorities derive powers of appeal or revision, only in terms of statutes. If the statutes do not clearly confer power of appeal or revision, they cannot be conferred through interpretation. Hence, the objection with regard to maintainability is overruled. The CESTAT granted waiver of 100% and also granted stay. As against the 3 rd order, in view of the amount involved, the petitioner had to go before the Commissioner (Appeals). Therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the Commissioner (Appeals) along with an application for stay and a prayer for waiver of pre-deposit of Excise Duty. On the application for waiver, the first respondent passed the impugned order dated 22.01.2014, holding that the petitioner has no prima facie case and no undue hardship and that therefore, they should pay 50% of the duty demanded. Challenging the said order, the petitioner is before this Court. 5. Mr. P. Mahadevan, learned Central Government Standing Counsel has a preliminary objection with regard to the maintainability of the writ petition, on the ground that the impugned order is appealable under Section 35-B. Relying upon a decision of the Division Bench of this Court in W.P.No. 24615 of 2012 batch, decided on 30.10. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -F is not included as one of the order under Section 35-B(1). The section also does not use the expression any or every order . On the contrary, Section 35-G (1) uses the expression every order . 8. It is a fundamental principle of law that statutory authorities derive powers of appeal or revision, only in terms of statutes. If the statutes do not clearly confer power of appeal or revision, they cannot be conferred through interpretation. Hence, the objection with regard to maintainability is overruled. 9. Coming to the merits of the case, the specific case of the petitioner is that there were three Orders-in-Original. As against two Order-in-Original, the petitioner filed appeals to the CESTAT. The CESTAT granted waiver of 100% a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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