Dismissal of Appeals for Non-Payment of Penalties Upheld Despite Lack of Natural Justice The appeals were dismissed by the Appellate Tribunal CESTAT Mumbai as non-maintainable because the appellants failed to make the mandatory pre-deposit of ...
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Dismissal of Appeals for Non-Payment of Penalties Upheld Despite Lack of Natural Justice
The appeals were dismissed by the Appellate Tribunal CESTAT Mumbai as non-maintainable because the appellants failed to make the mandatory pre-deposit of penalties as per Section 35F of the Central Excise Act, 1944. Despite the appellants' argument of lack of natural justice principles in the impugned order, the tribunal upheld the dismissal citing non-fulfillment of the statutory requirement.
The judgment by Appellate Tribunal CESTAT Mumbai states that appeals were dismissed as non-maintainable because the appellants did not make the mandatory pre-deposit of penalties imposed on them as per Section 35F of the Central Excise Act, 1944. The appellants argued that the impugned order was passed without following natural justice principles, but the tribunal upheld the dismissal due to the statutory requirement not being fulfilled.
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