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1999 (5) TMI 40

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..... ngle Judge thereby disposing of the writ petition under Article 226 of the Constitution which stemmed from an order dated 31st March, 1999 passed by the Commissioner, Customs and Central Excise (Appeals), Ghaziabad. The Commissioner by means of this order passed in exercise of power conferred by proviso to Section 35F of the Central Excises and Salt Act, 1944 partially waived the condition of pre- .....

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..... appeal of duty demanded or penalty levied. - Wherein any appeal under this Chapter, the decision or order appealed against relates to any duty demanded in respect of goods which are not under the control of Central Excise authorities or any penalty levied under this Act, the person desirous of appealing against such decision of order shall pending the appeal, deposit with the adjudicating author .....

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..... n order made in the exercise of revisional jurisdiction or in the exercise of its power of superintendence or in the exercise of criminal jurisdiction [or in the exercise of jurisdiction conferred by Article 226 or Article 227 of the Constitution in respect of any judgment order or award (a) of a Tribunal Court or statutory arbitrator made or purported to be made in the exercise or purported exerc .....

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..... made or purported to be made in the exercise or purported exercise of jurisdiction under any Uttar Pradesh Act or under any Central Act with respect to any of the matters enumerated in the State List or the Concurrent List in the Seventh Schedule to the Constitution, or (b) of the Government or any officer or authority, made or purported to be made in the exercise or purported exercise of appellat .....

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..... Clause (a) of the last part of Rule 5 of Chapter VIII of the High Court Rules, is attracted. The report submitted by the Stamp Reporter merits to be sustained qua the objection made by the learned Counsel. 3.As a result of the above discussion the appeal fails and is dismissed as not maintainable under Chapter VIII, Rule 5 of the Allahabad High Court Rules. - - TaxTMI - TMITax - Central Exc .....

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