Mandatory pre-deposit compliance under excise law led to dismissal of the appeal for non-payment within extended time.

Pre-deposit under Section 35F of the Central Excises and Salt Act, 1944 was treated as mandatory for hearing the appeal. The appellants were granted time, including extended time, to deposit the duty amount but did not comply, and no High Court stay of the Tribunal's order was produced. On that basis, the appeal remained conditional on compliance with the pre-deposit requirement and was dismissed for non-compliance.

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Issues: Whether the appeal was liable to be dismissed for failure to comply with the pre-deposit condition under Section 35F of the Central Excises and Salt Act, 1944.

Analysis: The appellants had been granted time to deposit the duty amount as a condition for hearing the appeal, but they did not comply even within the extended time. No order of the High Court staying operation of the Tribunal's order was shown. The requirement of pre-deposit under Section 35F was treated as mandatory, and the appeal remained conditional upon such compliance.

Conclusion: The appeal was dismissed for non-compliance with the pre-deposit condition.

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