Appeal Dismissed for Non-Compliance with Central Excise Act

The appeal was dismissed by the Appellate Tribunal CESTAT, Chennai for non-compliance with Section 35F of the Central Excise Act. The appellants were required to pre-deposit a duty amount of Rs. 86,009, which they paid "under protest." However, this payment was deemed insufficient compliance. The appellants have the option to restore the appeal by eliminating the "under protest" notation.

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The Appellate Tribunal CESTAT, Chennai dismissed the appeal due to lack of compliance with Section 35F of the Central Excise Act. The appellants were directed to pre-deposit duty amount of Rs. 86,009, but the payment made "under protest" was not considered as due compliance. Appellants can seek restoration of appeal by removing the "under protest" remarks.

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