Mrs Geetharani Krishna v. The Commissioner Of Gst And Central Excise

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 03.04.2024

CORAM:

THE HON'BLE MR. JUSTICE R. MAHADEVAN AND THE HON'BLE MR. JUSTICE MOHAMMED SHAFFIQ Geetharani Krishna Prop. M/s. G.K. Enterprises 139/85, GNT Road Chennai 600 110 Appellant v The Commissioner of GST & Central Excise Chennai North GST Commissionerate 26/1 Uthamar Gandhi Salai Nungambakkam Chennai 600 034 Respondent Civil Miscellaneous Appeal filed under Section 35-G of the Central Excise Act, 1944, challenging the Misc. Order No.40006/2024 dated 16.01.2024 in Defective Appeal Diary No.412962023 of the Customs, Excise and Service Tax Appellate Tribunal, Chennai.

For appellant Mr. N. Viswanathan For respondent Mr. Mohana Murali Senior Panel Counsel ----- 1/4

JUDGMENT

(delivered by R. MAHADEVAN, J.) This civil miscellaneous appeal has been filed challenging the miscellaneous order dated 16.01.2024 in Defective Appeal Diary No.412962023 on the file of the Customs, Excise and Service Tax Appellate Tribunal at Chennai raising the question of law as to whether the impugned order passed by the Appellate Tribunal dismissing the appellant's appeal for non-payment of the pre-deposit in the facts and circumstances of her case, is in accordance with the provisions contained in Section 35-F of the Central Excise Act read with Section 74 of the Finance Act, 1994.

Today, when the matter was taken up for hearing, the learned counsel on either side made some submissions and as agreed to by both sides, this Court permits the appellant to prefer an appeal before the Appellate Authority within a period of four weeks from the date of receipt of a copy of this judgment. Upon such filing of an appeal by the appellant by complying with the statutory requirements, the Appellate Authority shall entertain the same without raising any issue on the limitation aspect and decide the appeal purely on merits, of course, after affording an opportunity of hearing to the appellant.

the appeal, shall first pass appropriate orders on the stay application and thereafter, proceed with the appeal.

With the above directions, this civil miscellaneous appeal stands disposed of. No costs.

[R.M.D, J.] [M.S.Q, J.] cad 03.04.2024 To The Commissioner of GST & Central Excise Chennai North GST Commissionerate 26/1 Uthamar Gandhi Salai Nungambakkam Chennai 600 034 The Customs, Excise and Service Tax Appellate Tribunal Chennai 3/4

R. MAHADEVAN, J.

and MOHAMMED SHAFFIQ, J.

cad 03.04.2024 4/4