Pre-deposit compliance requires payment by the concerned unit; Cenvat credit of another unit is not valid satisfaction.

A pre-deposit directed for hearing of an appeal must be complied with by the concerned unit itself. Payment made from the Cenvat credit account of another unit was not accepted as valid satisfaction of that condition. On that basis, the pre-deposit requirement under section 35F of the Central Excise Act was treated as not fulfilled, and the appeal was liable to dismissal for non-compliance.

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Issues: Whether the pre-deposit directed for hearing of the appeal could be treated as complied with when part of the amount was paid from the Cenvat credit account of another unit.

Analysis: The required deposit was directed against the concerned unit. Payment from the Cenvat credit account of a different unit was not accepted as valid compliance with the pre-deposit condition.

Conclusion: The pre-deposit requirement under section 35F of the Central Excise Act was not satisfied, and the appeal was liable to be dismissed for non-compliance.

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