Mandatory pre-deposit requirement under excise and service tax law upheld, with limited time granted to comply.

The mandatory pre-deposit condition for appellate relief under Section 35F of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994 was affirmed, and non-compliance prevented the petitioner from obtaining interference with the impugned order. The SC found no basis to disturb the order on the facts presented, but granted two months' time to make the pre-deposit in accordance with law.

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Issues: Whether the petitioner was required to comply with the mandatory pre-deposit requirement before obtaining appellate relief, and whether interference with the impugned order was warranted.

Analysis: The petitioner had not complied with the pre-deposit condition under Section 35F of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994. The Court found no ground to interfere with the impugned order, but granted two months' time to make the pre-deposit in accordance with law.

Conclusion: The pre-deposit requirement was held to be mandatory, and interference with the impugned order was declined.

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