TMI Blog2017 (5) TMI 238X X X X Extracts X X X X X X X X Extracts X X X X ..... ner (Appeals) to exercise the jurisdiction vested in him, as an appellate court. Section 151 Code of Civil Procedure, 1908 provides nothing in this code shall be deemed to limit or otherwise affect the inherent power of the court to make such orders as may be necessary for the ends of Justice to prevent abuse of the process of the Court - the ld. Commissioner have inherent jurisdiction, as provide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal, the appeal was dismissed for insufficiency of the amount of pre-deposit under Section 35F of the Central Excise Act, 1944. Although as per the appellant, they had deposited the amount of pre-deposit, being 7.5% totaling ₹ 3,33,112/-, but the ld. Commissioner, as regards the part of the tax deposited under VCES did not recognize the same and accordingly dismissed the appeal for want of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vance. 3. The ld. Counsel appearing on behalf of the appellant states that the cause of justice have been defeated by the letter/order of ld. Commissioner (Appeals) refusing to restore the appeal, thereby refusing to exercise inherent jurisdiction vested in him. The ld. Counsel further points out that no defect memo was issued to the appellant for removing the defects i.e. deficiency in the amo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jurisdiction vested in him, as an appellate court. Section 151 Code of Civil Procedure, 1908 provides nothing in this code shall be deemed to limit or otherwise affect the inherent power of the court to make such orders as may be necessary for the ends of Justice to prevent abuse of the process of the Court. I further notice that Section 5 of the Code of Civil Procedure, 1908 provides where a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the ld. Commissioner have inherent jurisdiction, as provided in Section 151 Code of Civil Procedure, 1908, which he is failed to exercise. Accordingly, this appeal is allowed by way of remand with the directions to ld. Commissioner (Appeals) to give opportunity of hearing to the appellant on merits and after hearing pass a reasoned order on merits. So far the issue of pre-deposit is concerned, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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