2026-VIL-1452-CESTAT-HYD-ST
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SERVICE TAX CESTAT Cases

Service Tax - Pre-Deposit Condition - Appellate Jurisdiction - Principles of Natural Justice - Appellant failed to comply with the pre-deposit condition and instead submitted representation requesting Commissioner to consider legal submissions. Commissioner dismissed the appeal without adjudicating merits solely on the ground of non-compliance with the pre-deposit condition - Whether dismissal of appeal for non-compliance with pre-deposit condition, without adjudicating merits and considering legal submissions, violates principles of natural justice – HELD - The right of appeal is a statutory right and is subject to the conditions prescribed by the statute. Under the then applicable unamended Section 35F of the Central Excise Act, the Commissioner (Appeals) possessed jurisdiction to insist upon a suitable pre-deposit while considering waiver applications. Once such a condition was imposed, it was incumbent upon the appellant either to comply with the condition or to seek appropriate relief before the competent forum. Failure to comply with the condition entitled the Appellate Authority to dismiss the appeal. The law is well settled that where the statute makes pre-deposit a condition precedent for entertaining an appeal, non-compliance with such condition empowers the Appellate Authority to dismiss the appeal. The Commissioner (Appeals) granted an opportunity of personal hearing to the appellant - The appellant sought adjournment which was considered and reasons for declining were recorded having regard to the statutory requirement of expeditious disposal. The stay order was a reasoned order and not passed mechanically. Merely because the appellant requested adjournment, no indefeasible right accrued in its favour to obtain the adjournment sought. The authority exercised its discretion judicially by recording reasons. In the absence of any procedural illegality or perversity, violation of principles of natural justice cannot be established. The impugned order upheld and the appeal is dismissed
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