TMI Blog2019 (2) TMI 1029X X X X Extracts X X X X X X X X Extracts X X X X ..... Once the Tribunal found that the condition is not complied with, then, it was not open to it to adjudicate the matter on merits. In the instant case, the writ petition only contains the grounds on merits. We are not concerned with the merits of the appeal. For that to be entertained, there is a condition prescribed by the Statute. That condition was not complied with. Once that condition was not c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is, per say illegal. It is violative of the constitutional mandate of Article 14 and 19(1)(g) of the Constitution of India. The argument before us is that even if the provisions of Section 35-F of the Central Excise Act, 1944 are imperative or mandatory, still, if no compliance is made of the provisions of pre-deposit, the Tribunal cannot dismiss the appeal without adjudication on merits. The powe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -F of the Central Excise Act is dealing with deposit of certain percentage of duty demanded or penalty imposed before filing the appeal. The wording of the Section is clear. The Tribunal or the Commissioner (Appeals), as the case may be, shall not entertain any appeal unless the precondition is satisfied. Thus, the amount required to be deposited having been clearly stated, there is no escape from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h, the appeal was not entertainable. 5. As a result of the above discussion, we do not find any merit in the writ petition. In the event, the petitioner/original appellant complies with the statutory condition of pre-deposit within four months from the date of receipt of a copy of this order and reports compliance to the Tribunal, the Tribunal shall restore the appeal of the petitioner/original ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
