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TMI Blog1999 (10) TMI 324X X X X Extracts X X X X X X X X Extracts X X X X ..... t credit under Rule 57A of the Central Excise Rules on the strength of certain invoices of Rs. 2,65,453/- but the same was disallowed by the Assistant Commissioner through order in original dated 30-9-1997. They were also imposed penalty of Rs. 25,000/-. 3. Feeling aggrieved by that order they filed appeal before Commissioner (Appeals). They also filed an application for interim stay before the Commissioner (Appeals) for dispensing with the pre-deposit of the duty and penalty amounts. The Commissioner (Appeals) vide order dated 23-4-1999 directed them to deposit the duty amount and waived the deposit of the penalty amount. The appellants were allowed two weeks time for complying with this order of the Commissioner (Appeals). But they fail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her an absolute right nor ingredient of natural justice, the principles of which must be followed in all judicial and quasi-judicial adjudications. It is only a statutory right and can be circumscribed by the conditions of the grant. If the statute gives a right to appeal upon certain conditions, it is on the fulfillment of those conditions that right becomes vested and exercisable to the appellants. In this context reference may be made to Vijay Prakash, D. Mehta v. Collector of Customs, 1989 (39) E.L.T. 178 (S.C.) where it has ben so observed by the Apex Court. These observations of the Apex Court had been also reiterated in Network Ltd. v. CCE 1997 (91) E.L.T. 303 by the Delhi High Court. 8. No doubt Section 35 of the Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in terms and no appeal is legally maintainable, unless the condition laid down therein, is satisfied by the appellant by depositing the duty demand or penalty levied. 10. No doubt proviso appended to Section 35F of the Act, gives power to the appellate authority to dispense with the deposit of duty demanded or penalty levied, by the appellant on such conditions as the authority may deem fit. But the condition imposed by the appellate court for dispensing with the deposit of the duty demanded or penalty levied, has to be complied with, by the appellant and failure on the part of the appellant to comply with the condition, would again result in denial of his right to be heard in the appeal, as the appeal would become legally untenable. 11 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Section 35A of the Act and is appealable under Section 35B of the Act. The order of the Commissioner (Appeals) would fall under Section 35A only when it has been passed by him after following the procedure laid down therein and not otherwise, Section 35B of the Act makes only those orders of the Commissioner (Appeals) appealable to the Tribunal which had been passed by him under Section 35A. This Section is absolutely silent about any appeal before the Tribunal, against the order of the Commissioner (Appeals) which had been passed by him under Section 35F, for failure on the part of the appellants to make the necessary deposit of the duty demanded or penalty levied or for non-compliance with the condition regarding deposit, imposed by h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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