M/S Rajasthan State Road Transport Corporation vs. Union Of INDIA
Facts
The petitioner, M/s Rajasthan State Road Transport Corporation, filed a writ petition challenging an order dated February 14, 2020, passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi. The petitioner had filed an appeal before the Tribunal on April 18, 2018, without fulfilling the mandatory pre-deposit requirement. The Registry pointed out defects, but no one appeared on behalf of the petitioner, nor were the defects removed. The petitioner argued that the pre-deposit condition should have been waived due to its severe financial difficulties.
Held
The Court held that the petitioner's appeal before the Tribunal was dismissed because it failed to comply with the mandatory pre-deposit requirement. The Tribunal had no option but to dismiss the appeal as the petitioner did not appear nor remove the defects pointed out by the Registry. The Court noted that the validity of Section 35F of the Central Excise Act, 1944, which mandates pre-deposit, has been upheld by the Jharkhand High Court and affirmed by the Supreme Court. Therefore, no ground for interference was made out. The operative direction was the dismissal of the writ petition.
Key Issues
1. Whether the condition of pre-deposit under Section 35F of the Central Excise Act, 1944, is liable to be waived in cases of financial hardship for the appellant? The petitioner contended that the mandatory pre-deposit requirement should be waived due to its serious financial crunch. The respondents argued that the validity of Section 35F of the Central Excise Act, 1944, has been upheld by the Jharkhand High Court in Sri Satya Nand Jha Vs. Union of India & Others, and this judgment was affirmed by the Supreme Court through the dismissal of a Special Leave Petition (C) No. 31297/2016, Satya Nand Jha Vs. Union of India & Others.
Sections Cited
Section 35F
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D. B. Civil Writ Petition No. 9877/2020 M/s Rajasthan State Road Transport Corporation, through Dy. General Manager Deepak Kumar Khandalwal S/o Mohan Lal Khandalwal age 33 Years, having its head office at Parivahan Marg, Chomu House, Prathiv Raj Road, C-Scheme, Jaipur ----Petitioner Versus
Union of India, through Secretary (Finance) Ministry of the Finance, Government of India, New Delhi
Chairman of The Central Board of CGST and Central Excise and Customs (Service Tax), North Block, Vijay Chowk New Delhi
Commissioner of Central Goods and Service Tax (Previously designated as Commissioner of Excise and Service Tax) NCR Building, Statue Circle, C-Scheme, Jaipur
Commissioner of Central Goods and Service Tax (Previously designated as Commissioner of Excise and Service Tax) Government of India, Ministry of Finance, Department of Revenue A -Block, Surya Nagar Alwar 301001 ----Respondents For Petitioner : Mr. Harish Kumar Tripathi Advocate through Video Conferencing. For Respondents : Mr. Kinshuk Jain Senior Standing Counsel through Video Conferencing. HON'BLE MRS. JUSTICE SABINA HON'BLE MR. JUSTICE MANOJ KUM
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