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of <h1>Excise Appeal Restored After Completing Required Pre-Deposit Under Section 35F Despite Initial Shortfall</h1> <h3>M/s. Ambaa and Co., Represented by its Proprietress, S.B. Arifa Versus The Commissioner (Appeals), The Assistant Commissioner of Central Excise and Service Tax, Rajapalayam</h3> The Madras HC quashed an order dated 19.02.2025 and restored the petitioner's appeal in A.No.126/2023-ST (Madurai). The petitioner had initially deposited ... Maintainbaility of petition - requirement of condition of pre-deposit under Section 35F of the Central Excise Act, 1944 - HELD THAT:- The petitioner was required to deposit 7.5% of the disputed amount tax, as a condition for admitting the appeal, in terms of Section 35F of the Central Excise Act, 1944 as made applicable to the appeal under Section 83 of the Finance Act, 1994. It appears that the petitioner has deposited a sum of Rs.1,04,059/- on 19.02.2024. Thus, there was a deficit of Rs.1,00,00/-. However, it is admitted that on 15.05.2025, the petitioner deposited a further sum of Rs.1,00,000/-. Therefore, the petitioner has now complied with the mandatory requirement under Section 35F of the Central Excise Act, 1944, as made applicable to appeals under Section 83 of the Finance Act, 1994. This writ petition is disposed of by quashing the impugned order and the case is remitted back to the first respondent - Petition disposed off by way of remand. The Madras High Court, through Justice C. Saravanan, disposed of the writ petition challenging the impugned order dated 19.02.2025, directing the first respondent to entertain the appeal in A.No.126/2023-ST (Madurai). This litigation follows two prior rounds where the petitioner was granted time to file statutory appeals with the condition of pre-deposit under Section 35F of the Central Excise Act, 1944 (applicable via Section 83 of the Finance Act, 1994).The petitioner initially deposited Rs.1,04,059/- on 19.02.2024 but was short by Rs.1,00,000/-, which was subsequently paid on 15.05.2025, thereby fulfilling the mandatory pre-deposit requirement. The Court quashed the impugned order and restored the appeal, directing the first respondent to dispose of it on merits and in accordance with law, ensuring the petitioner is heard before final adjudication. The amount deposited on 19.02.2024 is to be treated as the pre-deposit, and no costs were imposed. Connected miscellaneous petitions were closed accordingly.
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