https://www.taxtmi.com/caselaws?id=93590 Section 35F pre-deposit requirements were applied to dismiss an appeal at the threshold when the full demanded amount was not deposited, but the provision also allowed waiver or reduction on sufficient cause. Because the appellate authority did not properly exercise that discretion, and the appellant was a public sector undertaking, rejection without consideration of the merits was unsustainable. The appeal was therefore restored for fresh hearing on merits without insisting on pre-deposit, with reasonable opportunity of hearing before the Commissioner (Appeals). en-us Fri, 19 May 2000 00:00:00 +0530 Mon, 14 Nov 2011 15:13:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93590 Section 35F pre-deposit requirements were applied to dismiss an appeal at the threshold when the full demanded amount was not deposited, but the provision also allowed waiver or reduction on sufficient cause. Because the appellate authority did not properly exercise that discretion, and the appellant was a public sector undertaking, rejection without consideration of the merits was unsustainable. The appeal was therefore restored for fresh hearing on merits without insisting on pre-deposit, with reasonable opportunity of hearing before the Commissioner (Appeals). Case-Laws Central Excise Fri, 19 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93590