By TIOL News Service

MUMBAI, JULY 21, 2017: IN this appeal filed by the assessee against the o-in-a before the CESTAT, the Appellant says that no pre-deposit is required since there is no demand made. Nonetheless, they are aggrieved by the order of the Commissioner(Appeals) and hence have preferred appeal.

The CESTAT was not impressed and hence ordered -

"…, appellant is directed to pre-deposit Rs.2,00,000/- within 30 days on receipt of this order and produce challan before Registry within a week thereof otherwise Registry shall not register the appeal."

Expressing its displeasure towards the CESTAT Registry, the Bench further directed -

"2. Registry is directed not to register any appeal when that suffers from above defect. This order should be circulated to all the 3 branches for not registering the appeals with defect. If anything comes to the notice of the Bench, serious view shall be taken against erring official."

Bites Reality :

Section 35F. Deposit of certain percentage of duty demanded or penalty imposed before filing appeal.

Section 35B. Appeals to the Appellate Tribunal. - sub-section (1), second proviso refers -

Provided further that the Appellate Tribunal may, in its discretion, refuse to admit an appeal in respect of an order referred to in clause (b) or clause (c) or clause (d) where-

(i) in any disputed case, other than a case where the determination of any question having a relation to the rate of duty of excise or to the value of goods for purposes of assessment is in issue or is one of the points in issue, the difference in duty involved or the duty involved; or

(ii) the amount of fine or penalty determined by such order, does not exceed[two lakh rupees].

Section 35B. Appeals to the Appellate Tribunal. - sub-section (6) refers - Payment of fee for filing appeal.

(See 2017-TIOL-2531-CESTAT-MUM)