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TMI Blog2023 (3) TMI 1071X X X X Extracts X X X X X X X X Extracts X X X X ..... us, the assessee could have maintained its appeal only against pre-deposit of 7.5% of disputed demand of duty. In absence of pre-deposit, the Tribunal has not erred in rejecting the appeal of the assessee. Again, these being statutory proceeding of further appeal, it is not open for this Court to exercise its inherent power that otherwise may arise under Article 226 of the Constitution of India ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee-appellant and Sri Amit Mahajan, learned counsel for the revenue. 2. Present appeal has been filed under Section 35-G of the Central Excise Act, 1944 (hereinafter referred to as the 'Act') to assail the order of the Customs, Excise Service Tax Appellate Tribunal, Regional Bench, Allahabad in Defect Diary No. 705122020 dated 28.04.2022. By that order, the Tribunal has dismis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een filed. In that regard, reliance has been placed on an order of the coordinate bench of this Court in Central Excise Appeal Defective No. 6 of 2023 (Akhil Jain Vs. Commissioner of Central Goods Service Tax) dated 14.03.2023. 5. On the other hand, learned counsel for the revenue would contend, petitioner having filed statutory appeal under Section 35-G of the Act, it was mandatory on part o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld have maintained its appeal only against pre-deposit of 7.5% of disputed demand of duty. In absence of pre-deposit, the Tribunal has not erred in rejecting the appeal of the assessee. 8. Again, these being statutory proceeding of further appeal, it is not open for this Court to exercise its inherent power that otherwise may arise under Article 226 of the Constitution of India to grant any re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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