Pre-deposit requirement governs appeal maintainability under Section 35F; merits cannot cure non-compliance.

An appeal under the customs and excise appellate framework is not maintainable unless the statutory pre-deposit condition under Section 35F is complied with or validly dispensed with. Where the appellant failed to deposit the amount directed as a condition precedent, and the extended time granted was also not used to satisfy that requirement, the appeal remained improperly constituted. Arguments on the merits of the underlying duty dispute did not override the separate statutory requirement for maintainability, and the appeal was to be struck off the register.

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Issues: Whether the appeal could be entertained without complying with the pre-deposit condition ordered under Section 35F.

Analysis: The appellant had been directed to deposit Rs. 2.5 lakhs as a condition precedent for entertaining the appeal. The direction was not complied with, even after the High Court extended time and declined interference with the Tribunal's earlier order. The appellant's contention on the merits of the disputed duty demand did not affect the statutory requirement of pre-deposit for maintainability.

Conclusion: The appeal was not properly constituted without the pre-deposit and was directed to be struck off the register.

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