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RICHA CONSTRUCTIONS vs. UNION OF INDIA AND OTHERS
(Madhya Pradesh High Court)

Hon'ble Judges:

SUSHRUT ARVIND DHARMADHIKARI
ANURADHA SHUKLA
Pet. Counsel
Mukesh Agrawal
Res. Counsel
Abhijeet Shrivastava

Petitioner / Applicant

RICHA CONSTRUCTIONS

Respondent UNION OF INDIA AND OTHERS
Court Madhya Pradesh High Court
State

Madhya Pradesh

Date Aug 28, 2024
Order No.

Writ Petition No. 15516 of 2023

Citation

2024(8) TAXREPLY 10701
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ORDER

ORDER PER: JUSTICE SUSHRUT ARVIND DHARMADHIKARI Heard on the question of admission. This petition has been filed challenging the Order-in-original dated 30.12.2022 passed by the respondent No.3 under Section 73(1) and 73(2) of the Finance Act, 1994, read with section 174 of the CGST Act, 2017, whereby recovery of demand of Rs. 73,26,509/- arising out of the Order-in- Original dated 30.12.2022 has been filed. As per the provision, it is mandatory to pre-deposit 7.5% of the duty at the time of filing an appeal. The petitioner had already filed an application for waiver of pre-deposit. However, vide the impugned order dated 20.03.2023 (Annexure P/6), the appeal has been returned for non-compliance of mandatory pre-deposit. On perusal of Section 35(F) of the Central Excise Act, 1944, there is no provision for waiver of pre-deposit as amended with effect from 06.08.2014, therefore, the respondents authorities have rightly returned the appeal in absence of mandatory pr....

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