The Thanjavur City Municipal Corporation vs Customs, Excise and Service Tax Appellate Tribunal

K.K. Sasidharan, J.—The petitioner challenges the order dated 10 June, 2014, and the subsequent order dated 11 August, 2014, whereby and whereunder, the Thanjavur City Municipal Corporation was directed to deposit a sum of Rs.23 Lakhs as a condition precedent for entertaining the appeal. The initial order was passed on 10 June, 2014, directing the petitioner to make the deposit, within a period of six weeks. The time prescribed originally was extended, by order dated 11 August, 2014. The petitioner is expected to pay the amount on or before 29 September, 2014. The condition regarding deposit is challenged in this Writ Petition.

The orders impugned in this Writ Petition are appealable under Section 35(G) of the Central Excise Act, 1944. The issue regarding maintainability of the Writ Petition challenging the order passed by the statutory authority, directing pre-deposit was considered by the Division Bench in M/s. Metal Weld Electrodes and Metro Trading Company (Electrodes) P. Ltd. Vs. The Customs, Excise and Service Tax and The Commissioner of Central Excise, .

The Division Bench held that appellate remedy is available against order directing pre-deposit under Section 35(G) of the Central Excise Act, 1944 or under Section 130 of the Customs Act, 1962.

In view of the law laid down by the Division Bench, there is no question of entertaining the Writ Petition against the order directing pre-deposit.

In the result, the Writ Petition is dismissed. Consequently, the connected miscellaneous petition is also dismissed. No costs.