Agricultural land classification requires cumulative factual indicators, while industrial-purpose land and absent agricultural use defeat reinvestment...
Composite residential flat exemption upheld where supplementary agreement merged adjoining units and additional evidence supported the taxpayer's inve...
Urgent interim relief exception permits commercial suit without pre-institution mediation where immediate disclosure and asset protection are genuinel...
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The Tribunal dismissed the appeal due to non-compliance with the statutory requirement of making the pre-deposit. After an amendment on August 6, 2014, neither the Tribunal nor the Commissioner (Appeals) had the power to waive the pre-deposit requirement u/s 35F of the Central Excise Act. The Supreme Court's decision in Narayan Chandra Ghosh vs. UCO Bank emphasized that when a statute confers the right to appeal, conditions can be imposed, and unless the condition precedent of filing an appeal is fulfilled, the appeal cannot be entertained. Since the appellant failed to make the required pre-deposit, the Tribunal could not permit the maintenance of the appeal.
The Tribunal dismissed the appeal due to non-compliance with the statutory requirement of making the pre-deposit. After an amendment on August 6, 2014, neither the Tribunal nor the Commissioner (Appeals) had the power to waive the pre-deposit requirement u/s 35F of the Central Excise Act. The Supreme Court's decision in Narayan Chandra Ghosh vs. UCO Bank emphasized that when a statute confers the right to appeal, conditions can be imposed, and unless the condition precedent of filing an appeal is fulfilled, the appeal cannot be entertained. Since the appellant failed to make the required pre-deposit, the Tribunal could not permit the maintenance of the appeal.
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