9911796707
TMI Blog2022 (8) TMI 706X X X X Extracts X X X X X X X X Extracts X X X X ..... ompliance of statutory requirement including pre-deposit being made as required under Section 83 of the Chapter-V of the Finance Act, 1994 read with Section 35F of the Central Excise Act, 1944. Petition disposed off. - W.P. (C) No.17548 of 2022 - - - Dated:- 22-7-2022 - JUSTICE JASWANT SINGH AND JUSTICE M.S. RAMAN Petitioner Mr. Tushar Kanti Satapathy, Advocate Opposite Parties Mr. Radheshyam Chimanka, Sr. StandingCounsel for CGST ORDER (Oral) 1. This matter is taken up by virtual/physical mode. 2. Challenging the propriety of Order-in-Appeal bearing No.95/ST/BBSR-GST/2022, dated 28.04.2022 passed by the Commissioner (Appeals), Bhubaneswar, the Petitioner has knocked the doors of this Court invoking provisions of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is in dispute, in pursuance of a decision or an order passed by an officer of Central Excise lower in rank than the (Principal Commissioner of Central Excise or Commissioner of Central Excise): (ii) Against the decision or order referred to in clause (a) of sub-section (1) of Section 35B, unless the appellant has deposited seven and a half percent, of the duty, in case where duty or duty and penalty are in dispute, or penalty, where such penalty is in dispute, in pursuance of the decision, or order appealed against: (iii) Against the decision or order referred to in clause (b) of sub-section (1) of Section 35B, unless the appellant has deposited ten per cent. of the duty, in case where duty or duty and penalty are in dispute, or p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arise in the instant case. (Emphasis supplied) He also submitted that the mistaken notion of the Appellate Authority is apparent on the face of the reason ascribed by him in the Appellate Order itself. Therefore, the Appellate Order has no legs to stand. 5. Mr. Radheshyam Chimanka, Senior Standing Counsel for the Central Goods Service Tax and Customs on advance notice appears for the Opposite Parties and has not disputed the legal position vis- -vis the reason assigned by the Appellate Authority. 6. This Court, without entering into merits of the matter, feels it just and proper to relegate the Petitioner to approach the Appellate Authority namely Commissioner (Appeals), Central GST and Customs and submit before him the n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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