M/S Sai Rayalaseema Paper Mills Ltd., v. The Commissioner Of Customs, Cest

THE HON'BLE SRI JUSTICE V. RAMASUBRAMANIAN AND THE HON'BLE MS. JUSTICE J. UMA DEVI CENTRAL EXCISE APPEAL No. 3 of 2017 JUDGMENT: (Per VRS,J) The petitioner has come up with the above appeal, challenging an order of the CESTAT dismissing an application for waiver of the pre-deposit condition.

2.

Heard Mr. K. Bharat Ram, learned counsel for the appellant. 3.

With effect from 06.08.2014, the statutory provisions underwent a change, making it compulsory for any appellant to deposit 75% of the demand, as a pre-condition for entertaining an appeal. Before 06.08.2014, an element of discretion was vested with the appellate authority to grant waiver of the pre-deposit condition in entirety or partly. Now, the discretion has been taken away. 4.

When the statute does not confer a jurisdiction upon the Tribunal to waive the pre-deposit condition, the Tribunal has no alternative, except to reject the prayer. Therefore, no question of law arises for consideration. Hence, the appeal is dismissed.

VRS,J & JUD,,J CEA No.3 of 2017 Consequently, miscellaneous petitions if any pending in the appeal shall stand dismissed. There shall be no order as to costs. __________________________ V. RAMASUBRAMANIAN, J ______________ J. UMA DEVI, J.

2nd February, 2017 cbs

VRS,J & JUD,,J CEA No.3 of 2017 THE HON'BLE SRI JUSTICE V. RAMASUBRAMANIAN  AND THE HON'BLE MS. JUSTICE J. UMA DEVI C.E.A.No. 3 of 2017 (dismissed) 2nd February, 2017 cbs