TMI Blog2016 (10) TMI 574X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of this Court that requirement of deposit of 10% is already fulfilled while presenting an appeal - Decided against the assessee - Special Civil Application No. 3186 of 2016 - - - Dated:- 22-6-2016 - AKIL KURESHI AND A.J. SHASTRI JJ. Mr. Nirav P Shah, Advocate for the Petitioner. Ms. Amee Yajnik, Advocate for the Respondent. ORDER (PER : HONOURABLE MR.JUSTICE A.J. SHAST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... financial crunch on account of various reasons with the petitioner, and upon that compelling circumstance, the petitioner could not meet with a mandatory requirement of 10% deposit of the duty while preferring an appeal under the provisions of section 35F of the Act and therefore, could not deposit the same to present an appeal before the learned Tribunal. The petitioner while making such request ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice of the learned Tribunal, the Tribunal arrived at a conclusion that the requirement of mandatory deposit under the provisions of section 35F of the Central Excise Act, 1944, as amended, is linked with the filing of the appeal and therefore, the request for condonation of delay was not exceeded to vide order dated 21.08.2015. 2. We have heard the learned advocate for the petitioner and per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the provision contained in the Act is required to be observed and stated that the Tribunal has not committed any error which warrants the interference of this Court in the petition. 4. Having heard the learned counsel for the petitioner as well as the learned advocate for the respondent, it appears that a fair chance is required to be given to the petitioner to see that his appeal before the Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of 10% of the duty in question and upon presentation of challan about deposit, the appeal be taken up for consideration on its own merits in accordance with law. 6. In view of the above, the petition is allowed to the aforesaid extent and the learned Tribunal is requested to deal with the appeal on merit in accordance with law as expeditiously as possible. - - TaxTMI - TMITax - Central Exc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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