Case Law Details
Madhyamik Shiksha Parishad Vs Customs Excise And Service Tax Appellate And Another (Allahabad High Court)
Introduction: In a recent judgment, the Allahabad High Court underscored the importance of pre-deposit as per Section 35-F of the Central Excise Act, 1944, in maintaining a statutory appeal. The case in focus, Madhyamik Shiksha Parishad vs. Customs, Excise & Service Tax Appellate Tribunal, dealt with the dismissal of an appeal on the grounds of non-compliance with pre-deposit requirements.
Analysis: The High Court emphasized the significance of complying with statutory requirements, thereby affirming the need for a pre-deposit to maintain a statutory appeal. The appeal was filed by Madhyamik Shiksha Parishad, a statutory board of the Government of U.P., against the order by the Customs, Excise & Service Tax Appellate Tribunal. The court, hearing the case, extended the allowance for the Parishad to make the pre-deposit within a stipulated timeframe, thereby enabling the revival of their appeal.
Conclusion: This ruling by the Allahabad High Court underscores the significance of statutory compliance in the legal process, particularly for maintaining statutory appeals. By granting a timeframe to fulfill the pre-deposit requirement, the court provides an opportunity for Madhyamik Shiksha Parishad to revive its appeal. The decision serves as a potent reminder for other statutory boards and organizations to ensure strict compliance with pre-deposit stipulations under Section 35-F of the Central Excise Act, 1944.
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT
1. Heard Sri Rajan Srivastava, learned counsel for the appellant and Sri Amit Mahajan, learned counsel for the revenue.
2. The present appeal has been filed with a delay of 147 days. Subject to payment of cost Rs. 10,000/- to the High Court Legal Services Committee by 15.06.2023, delay in filing the present appeal is condoned. Delay condonation application is allowed.
Order on Appeal
3. Present appeal has been filed under Section 35-G of the Central Excise Act, 1944 (hereinafter referred to as the ‘Act’) arising from the order dated 02.08.2022 passed by the Customs, Excise & Service Tax Appellate Tribunal, Allahabad, Regional Bench in Defect Diary No. 702572021 (M/s Madhyamik Shiksha Parishad Vs. Commissioner, Central Tax, GST & Central Excise, Allahabad). By that order, the Tribunal has rejected the appeal filed by the present appellant against the order (in appeal) dated 12.01.2021 passed by the Commissioner (Appeals), CGST and Central Excise, Allahabad.
4. The only reason to dismiss the appeal (as disclosed in the impugned order), is non-compliance of the mandatory requirement of Section 35-F of the Act with respect to pre-deposit to maintain the statutory appeal.
5. While there is no dispute that the right of appeal claimed by the appellant before the Tribunal was conditional inasmuch as such appeal may be maintained only upon making pre-deposit prescribed by the statute, at present, learned counsel for the appellant prays for some time to make the pre-deposit to maintain the appeal before the Tribunal.
6. Undisputedly, the appellant is a statutory board constituted by the Government of U.P. In such circumstance, upon query made, Sri Amit Mahajan, learned counsel for the revenue fairly states, if the present appellant were to make good the deposit within a period of one month from today, the revenue would have no objection to the impugned order being set aside so as to allow the appellant to press its appeal on merits.
7. In view of such statement made, no useful purpose would be served in seeking to decide the legal issues being raised.
8. Accordingly, the present appeal is disposed of with the observation, in case the appellant pays the cost, as above and, deposits the pre-deposit amount to maintain its appeal on or before 30.06.2023, the impugned order dated 02.08.2022 shall stand set aside and the appeal would revive before the Tribunal, to be heard and decided on merits.
