2016 (4) TMI 60

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..... fore the Tribunal. If such an appeal is filed, the Registry of the Tribunal shall not refuse to accept it only on the ground of non fulfillment of pre-deposit requirement. However, till the pre-deposit requirement is fulfilled or some contrary order is passed by the High Court, such appeal shall not be treated as regularly filed nor shall be heard on merits. - SPECIAL CIVIL APPLICATION NO. 1798 o .....

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..... e year 2013 but was not communicated to the petitioner for all this while. On account of the delay on the part of the Department, the petitioner could not prefer appeal at the relevant time and avail the benefit of complete predeposit in terms of unamended Section 35F of the Central Excise Act. In case of other similarly situated assessess, there was complete pre-deposit waiver and the proceedings .....

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..... 226 of the Constitution to waive predeposit is not taken away. This issue we are not inclined to examine in isolation. Today, the petitioner has not even presented the appeal before the Tribunal. The question of pre-deposit would arise in relation to such appeal only and not otherwise. 4. Under the circumstances, we relegate the petitioner to statutory appellate remedy before the Tribunal. If s .....

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