TRIPUTI COMMODITIES Vs. COMMISSIONER

JUDGEMENT

(1.) This appeal has been preferred by the appellant, M/s. Triputi Commodities, challenging order dated 24.10.2018 passed by the Customs, Excise and Service Tax Appellate Tribunal, Principal Bench, New Delhi (for short 'the Tribunal') whereby application filed by the appellant seeking waiver from pre- deposit of 7.5% of the duty demanded for entertaining the appeal, which the appellant filed against Order-in-Original dated 11.01.2017 issued on 12.01.2017, has been dismissed.

(2.) Learned counsel submitted that since the impugned order passed by the Tribunal was appellable, therefore, the appellant had to, in any case, file present appeal. Since the appellant had earlier approached this Court by filing writ petition and this Court directed the Tribunal to consider the financial hardship of the appellant, merely because the appellant has now not filed the writ petition but filed an appeal, would not in any manner affect the competence of this Court in issuing appropriate directions. It is therefore prayed that impugned order may be set aside and the Tribunal may be directed to decide the appeal of the appellant on merits without insisting on requirement of pre-deposit.

(3.) Section 35F of the Act, as it earlier stood, invested the Tribunal with the discretion to dispense with the requirement of pre-deposit, if it was of the opinion that the deposit of duty demanded or penalty levied would cause undue hardship to such person, however, subject to such conditions as the Tribunal may deem fit to impose so as to safeguard the interests of the revenue. However, Section 35F of the Act, amended vide the Finance (No.2) Act, 2014, which came into force w.e.f. 01.04.2014, has done away with that discretion. Section 35F now in the present form stands as under: