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TMI Blog2018 (12) TMI 1292X X X X Extracts X X X X X X X X Extracts X X X X ..... able time of dismissal then, the appellate authority should exercise its inherent power to recall the order of dismissal and hear the petitioner's application on merits. This is a procedural review and not a review on merits of the case - Therefore, even in the absence of such power of recall being provided in the statute, every quasi judcial authority has inherent powers to exercise this power of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l itself was filed before the respondent no.2 under Section 84 of the Finance Act, 1994 (the Act) from order in original dated 18th January, 2018. 2. The petitioner's appeal was dismissed on 17th May, 2018 for non1 deposit of the statutory amount as specified in Section 35F of the Central Excise Act, 1944 (Excise Act) r/w Section 83 of the Act. 3. The petitioner thereafter on 28th August ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as been deposited by the appellant. 5. We are of the view that there is no bar under Section 84 of the Act in filing an appeal without the pre-deposit being made. This if seen in the context of Section 107(6) of the Central Goods and Services Act, 2017 which prohibits filing of appeal in the absence of statutory deposit. Even Section 35F of the Excise Act only prohibits appellate authority from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as been so held by the Supreme Court in Grindlays Bank Vs. Central Govt. Industrial Tribunal, 1980 (supp) SCC 420 . Therefore, in the facts of this case, the respondent no.2 should have recalled his order dated 17th May, 2018 by allowing the petitioner's application dated 28th August, 2018. 6. In above view, the impugned order dated 17th September, 2018 and the order dated 17th May, 2018 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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