https://www.taxtmi.com/caselaws?id=99370 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. en-us Tue, 12 Dec 2000 00:00:00 +0530 Fri, 27 Jan 2012 11:20:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99370 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. Case-Laws Central Excise Tue, 12 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99370