TMI Blog2023 (8) TMI 1371X X X X Extracts X X X X X X X X Extracts X X X X ..... ED, M/S AUTO DYNAMIC CORPORATION, M/S OCEANIC CONSULTANTS PRIVATE LIMITED, M/S G.D. GOENKA WORLD INSTITUTE (UNIT OF GDG EDUCATION TRUST) , TARUN MONGA AND M/S SWIFT FUNDAMENTAL RESEARCH AND EDUCATION SOCIETY VERSUS UNION OF INDIA AND OTHERS AND COMMISSIONER OF CENTRAL EXCISE COMMISSIONERATE, LUDHIANA AND ANOTHER [ 2018 (11) TMI 522 - PUNJAB AND HARYANA HIGH COURT] has held that there would be no escape from pre-deposit as the Tribunal lacks the power to entertain the appeal without it. If we have to lend any other interpretation, it would defeat the legislative intent which is so clearly visible from the provisions of Section 35F of the Act and in fact, there would have been no necessity of amendment and Section 129E in its unamended form ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n that the appellant has not made the pre-deposit as required Section 35F of Central Excise Act, 1944 readwith Section 83 of the Finance Act, 1994. 2. On this preliminary objection, the Ld. Counsel for the appellant submitted that the appellant may be allowed to file the appeal without insistence by the registry to deposit mandatory pre-deposit under Section 35F of the Central Excise Act, 1944 readwith Section 83 of the Finance Act, 1994. He further submitted that the appellant has vested right of appeal which cannot be defeated by putting fetters of mandatory pre-deposit. He also submitted that this Tribunal has the power to condone the mandatory condition of pre-deposit to entertain the appeal. In support of his submission, the Ld. Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l on record and the precedent decisions relied upon by both the parties, we find that this issue is no more res-integra and has been settled by the Larger Bench of the Tribunal as well as by the Hon ble High Court of Bombay and Hon ble High Court of Madras as well as Hon ble Punjab and Haryana High Court. Here, it is pertinent to refer to the relevant paras of the judgements rendered by the Hon ble High Courts. 5. The jurisdictional High Court in the case of G.D. Goenka World Institute cited (supra) has held in Para 19 which is as under:- 19. To our minds, there would be no escape from pre-deposit as the Tribunal lacks the power to entertain the appeal without it. If we have to lend any other interpretation, it would defeat the legis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... escription and the intent. It has referred to all the decisions in the field and the rival contentions. The Division Bench of the Allahabad High Court and all other judgments, including of the Kerala High Court have been extensively referred to. The independent reasoning of the Division Bench of the High Court of Madras is, with respect, rightly construing and interpreting the statutory provision. As held by the Division Bench of the High Court of Madras, the substantive provision Section 35F after its amendment, is not capable of any other interpretation. Though the second proviso was referred, but the Division Bench independent thereof, agreed with the contention of the Revenue which is that the amended provision would have to be applied ..... X X X X Extracts X X X X X X X X Extracts X X X X
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