Statutory pre-deposit non-compliance defeats appeal and collapses conditional stay relief for related functionaries.

The company's appeal was dismissed because it did not comply with the statutory pre-deposit requirement under Section 35F of the Central Excise Act, and counsel confirmed that no deposit had been made. The Tribunal also held that the conditional waiver of pre-deposit and stay of recovery granted to the company's functionaries could not survive once the principal appellant failed to comply with the condition on which that relief depended. Their appeals were therefore delinked and posted separately for mention, rather than being heard on the merits at that stage.

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Outcome: The company's appeal was dismissed for non-compliance with the pre-deposit requirement under section 35F of the Central Excise Act, 1944, while the connected appeals of the functionaries were kept for mention.

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