https://www.taxtmi.com/caselaws?id=106009 An appeal to the Tribunal lies from a Commissioner (Appeals) order dismissing an appeal for non-compliance with a pre-deposit direction under the Central Excise Act, 1944. The pre-deposit requirement regulates the exercise of the appeal right, and an interim stay or pre-deposit direction under Section 35F does not by itself exclude further appeal. Once the Commissioner (Appeals) finally disposes of the appeal by dismissing it for failure to comply, the order is one disposing of the appeal under Section 35A and is appealable under Section 35B. The Tribunal's appellate remedy is therefore maintainable. en-us Wed, 11 Aug 1999 00:00:00 +0530 Mon, 12 Mar 2012 12:59:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106009 An appeal to the Tribunal lies from a Commissioner (Appeals) order dismissing an appeal for non-compliance with a pre-deposit direction under the Central Excise Act, 1944. The pre-deposit requirement regulates the exercise of the appeal right, and an interim stay or pre-deposit direction under Section 35F does not by itself exclude further appeal. Once the Commissioner (Appeals) finally disposes of the appeal by dismissing it for failure to comply, the order is one disposing of the appeal under Section 35A and is appealable under Section 35B. The Tribunal's appellate remedy is therefore maintainable. Case-Laws Central Excise Wed, 11 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106009