Appellate Tribunal rules Commissioner's rejection of appeal without pre-deposit illegal

The Appellate Tribunal CESTAT, New Delhi quashed the Commissioner's decision to reject an appeal for non-compliance with Section 35F of the Central Excise Act, despite waiving the pre-deposit requirement, deeming it illegal and beyond jurisdiction.

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The Appellate Tribunal CESTAT, New Delhi found that despite waiving the requirement for a pre-deposit, the Commissioner rejected the appeal for non-compliance of Section 35F of the Central Excise Act, which was deemed illegal and beyond jurisdiction. The order was quashed.

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