9911796707
TMI Blog2024 (8) TMI 1257X X X X Extracts X X X X X X X X Extracts X X X X ..... missed due to non-payment of the mandatory pre-deposit amount as required under Section 35F of the Central Excise Act, 1944 - The learned counsel appearing for the petitioner, based upon the said reason of dismissal of appeal, has relied upon the order passed by the Coordinate Bench of this Court in M/s. Amar Enterprises [ 2023 (3) TMI 295 - JHARKHAND HIGH COURT ] where it was held that 'It does not appear that there was intent on the part of the petitioner to avoid payment of pre-deposit @7.5% as provided under the amended section 35F of Central Excise Act, 1944. Respondents have also adverted to the facility provided under the RBI Instruction for making such pre-deposit by unregistered dealer / registered non-assessees.' This Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on deposit of the statutory amount as provided under Section 35F of the Central Excise Act, 1944. 4. The outcome of the appeal is dismissal. Subsequent thereto, request was made by filing an application for providing the due application so that the pre-deposit as required under the statutory provision may be deposited and the appeal may be revived for its hearing on merit. But, as per the petitioner, no consideration has been given and in the meanwhile, the garnishee notice has also been issued, therefore, the present writ petition. 5. Learned counsel appearing for the petitioner has relied upon the judgment rendered by the Coordinate Bench of this Court in W.P.(T) No.4717 of 2022 which was decided on 31.01.2023, as appended as Annexure-13 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mal party, since, the garnishee notice will have effect upon the account of the writ petitioner which is with the respondent Bank. Hence, the garnishee notice is the consequence of the decision taken by the Revenue, therefore, learned counsel for the respondent Bank has submitted that the respondent Bank is a formal party. 10. This Court has heard the learned counsel for the parties and gone across the pleading made in the writ petition. 11. It needs to refer herein that the writ petition is being disposed of at this stage since the learned counsel appearing for the petitioner has admitted the fact by referring the reason as per the pleading that the appeal has been dismissed on the ground of non-deposit of the mandatory pre-deposit amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sit by unregistered dealer / registered non-assessees. In those circumstances, interest of justice would be met if the matter is remanded to the Appellate Authority. Petitioner is required to make pre-deposit within a period of four weeks from today. 7. In view of the reasons recorded hereinabove, the impugned order dated 08.07.2022 (Annexure-5) passed by the Commissioner, CGST Central Excise, Ranchi (Respondent No. 1) is set aside. If the petitioner makes the mandatory pre-deposit within a period of four weeks, as indicated above, appeal shall be heard on merits. 8. Writ petition is allowed in the manner and to the extent indicated hereinabove. Let it be made clear that we have not gone into the merits of the case of the parties. 14. Adver ..... X X X X Extracts X X X X X X X X Extracts X X X X
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