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AI Drafter ✕

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required


Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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        Central Excise

        2024 (9) TMI 1658 - AT - Central Excise

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        Mandatory pre-deposit compliance can restore a dismissed excise appeal when statutory deposit is proved. An appeal dismissed for non-compliance with the mandatory pre-deposit requirement can be restored once the appellant proves compliance with Section 35F of ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                            Mandatory pre-deposit compliance can restore a dismissed excise appeal when statutory deposit is proved.

                            An appeal dismissed for non-compliance with the mandatory pre-deposit requirement can be restored once the appellant proves compliance with Section 35F of the Central Excise Act, 1944. Where the statutory deposit of 10% of the duty in dispute is shown to have been made, the basis for dismissal for want of pre-deposit no longer survives. On that footing, the restoration application was allowed and the earlier dismissal order was recalled.


                            Issues: Whether the appeal, earlier dismissed for non-compliance with the mandatory pre-deposit requirement, was liable to be restored on proof of compliance with Section 35F of the Central Excise Act, 1944.

                            Analysis: The appellant established that the statutory pre-deposit of 10% of the duty in dispute had been made, thereby satisfying the requirement under Section 35F of the Central Excise Act, 1944. Once compliance with the mandatory condition was shown, the basis for dismissal of the appeal for non-compliance no longer survived.

                            Conclusion: The restoration application was allowed and the earlier order dismissing the appeal was recalled.

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