Mandatory pre-deposit for excise and service tax appeals bars maintainability without compliance

The statutory pre-deposit requirement for filing appeal under section 35F of the Central Excise Act, as amended in 2014, is mandatory and leaves no discretion to waive compliance. Because the same requirement applies to service tax appeals through section 83 of the Finance Act, an appeal cannot be entertained unless the prescribed deposit is made. The Tribunal and the Court cannot dilute or bypass this statutory condition, so non-compliance renders the appeal not maintainable.

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Issues: Whether the appeal was maintainable without compliance with the mandatory pre-deposit requirement and whether the Tribunal could waive that requirement.

Analysis: The appeal could not be entertained unless the statutory pre-deposit was made. After the 2014 amendment to section 35F of the Central Excise Act, the provision operates in mandatory terms and removes any discretion to waive the deposit. Since section 35F is applicable to service tax appeals through section 83 of the Finance Act, the same consequence followed here. The cited authorities consistently hold that where the statute prescribes a pre-deposit as a condition for appeal, neither the Tribunal nor the Court can dilute or bypass that command.

Conclusion: The requirement of pre-deposit was mandatory, no waiver could be granted, and the appeal was not maintainable without compliance.

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