Pre-deposit compliance under Section 35F failed, and the appeal was dismissed for non-compliance with the statutory requirement.

The appellant had been directed to deposit 7.5% of the confirmed demand within six weeks under the amended pre-deposit regime in Section 35F of the Central Excise Act, 1944. No compliance report was filed and the appellant did not appear when the matter was taken up. The Tribunal therefore treated the default as non-compliance with both the stay order and the statutory pre-deposit requirement and dismissed the appeal.

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Issues: Whether the appeal was liable to be dismissed for non-compliance with the pre-deposit direction under the amended Section 35F of the Central Excise Act, 1944.

Analysis: The appellant was earlier directed to deposit 7.5% of the confirmed demand within six weeks in terms of the amended pre-deposit regime. No compliance report was placed on record and there was no appearance on behalf of the appellant when the matter was called. In these circumstances, the Tribunal treated the default as non-compliance with the stay order and the statutory pre-deposit requirement.

Conclusion: The appeal was dismissed for non-compliance with Section 35F of the Central Excise Act, 1944 and the earlier stay order.

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