M/S Rajasthan State Road ... vs Union Of India
2021 Latest Caselaw 593 Raj/2

       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
1.      Union of India, through Secretary (Finance) Ministry of
        the Finance, Government of India, New Delhi
2.      Chairman of The Central Board of CGST and Central
        Excise and Customs (Service Tax), North Block, Vijay
        Chowk New Delhi
3.      Commissioner         of    Central        Goods       and   Service    Tax
        (Previously designated as Commissioner of Excise and
        Service Tax) NCR Building, Statue Circle, C-Scheme,
        Jaipur
4.      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 KUMAR VYAS Order

21/01/2021

Petitioner has filed the petition challenging the order

dated 14.02.2020 passed by the Customs, Excise and Service Tax

Appellate Tribunal, New Delhi (hereinafter referred to as 'the

Tribunal').

(2 of 2) [CW-9877/2020]

Learned counsel for the petitioner has submitted that

the condition for pre-deposit was liable to be waived, as the

petitioner was suffering from serious financial crunch.

Learned counsel for the respondents has opposed the

petition and has submitted that so far as validity of Section 35F of

the Central Excise Act, 1944 is concerned, same has been upheld

by Jharkhand High Court in Sri Satya Nand Jha Vs. Union of

India & Others (I.A. No. 1608 of 2016 with W.P.(T) No.

4858 of 2015 and other connected matters decided on

05.07.2016). Learned counsel has further submitted that the

aforesaid judgment was assailed before the Hon'ble Supreme

Court by filing Petition for Special Leave to Appeal (C) No.

31297/2016, Satya Nand Jha Vs. Union of India & Others

and other connected matter, which was dismissed vide order

dated 07.11.2016.

A perusal of the impugned order reveals that the appeal

was filed by the petitioner before the Tribunal on 18.04.2018

without satisfying the mandatory requirement of pre-deposit.

However, thereafter none appeared on behalf of the petitioner, nor

defect pointed by the Registry was removed.

In the facts and circumstances of the present case,

learned Tribunal was left with no other option but to dismiss the

appeal filed by the petitioner.

No ground for interference is made out.

Dismissed.

                                   (MANOJ KUMAR VYAS),J                                                (SABINA),J

                                   MANOJ NARWANI /106









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