MARWAL SEWASHRAM Vs. CUSTOMS

JUDGEMENT

(1.) By this writ petition under Article 226 and 227 of the Constitution of India, the petitioner is praying for quashment of final order dated 2/08/2017(Annexure-P/1), passed by Customs, Excise & Service Tax Appellate Tribunal(in short ... "the CESTAT"), by which the learned Tribunal dismissed the appeal on the ground that predeposit is a mandatory condition under Section 35F of the Central Excise Act, 1944 and same cannot be waived.

(2.) Against the order of dismissal, statutory appeal lie under Section 35(G) (2) of the Central Excise Act, 1944.

(3.) The facts of the of the case are that a demand of central excise duty of Rs.50,53,29,468/- has been confirmed against the petitioner and equivalent amount of penalty has also been imposed upon the petitioner. He challenged the said order by filing a statutory appeal without pre-deposit. On 2/08/2017, the learned Tribunal came to the conclusion that pre-deposit is a mandatory condition under Section 35F or the Central Excise Act, 1944.