Appeal allowed after delay condonation, challenging pre-deposit rules under Central Excise Act.

Delay condonation application was granted, allowing the appeal to proceed despite a 111-day delay. The appellant's challenge to the Tribunal's judgment was admitted for consideration on specific questions related to mandatory pre-deposit requirements and the perceived equal treatment of honest and dishonest assessees under Section 35F of the Central Excise Act, 1944. The case raised issues concerning the fairness of the statutory provisions and their application in the context of individual circumstances.

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Issues involved: Delay condonation application; Validity of judgment and order passed by the Customs, Excise & Service Tax Appellate Tribunal.

Delay Condonation Application: The appellant filed an appeal with a delay of 111 days, attributing the delay to the dismissal of a previous writ petition and subsequent filing under Section 35G of the Central Excise Act, 1944. The affidavit accompanying the delay condonation application was deemed sufficient, and the delay was condoned, allowing the appeal to be given a regular number.

Validity of Judgment and Order: The appellant challenged the Tribunal's judgment on the grounds of not considering why the appellant couldn't make a pre-deposit and alleging that Section 35F of the Act is unfair as it treats honest and dishonest assessees equally. The respondent argued that the Tribunal's decision was lawful, citing precedents such as Ganesh Yadav v. Union of India and Chandra Sekhar Jha v. Union of India. The appeal was admitted on specific questions regarding the justification of mandatory pre-deposit when the appellant had no assets left and whether the Tribunal was correct in treating honest and dishonest assessees alike.

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