https://www.taxtmi.com/caselaws?id=110631 An appellate authority cannot decide an excise appeal on merits while bypassing the mandatory pre-deposit requirement under Section 35F and the connected waiver application. Where the waiver request is not first quantified or disposed of, the assessee is denied a proper opportunity to comply with the pre-deposit condition, and the resulting order is procedurally unsustainable. The appellate order was therefore set aside and the matter remanded for fresh consideration, starting with the waiver application and thereafter, if compliance is made, the merits. en-us Tue, 06 Jan 2004 00:00:00 +0530 Tue, 17 Apr 2012 18:09:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110631 An appellate authority cannot decide an excise appeal on merits while bypassing the mandatory pre-deposit requirement under Section 35F and the connected waiver application. Where the waiver request is not first quantified or disposed of, the assessee is denied a proper opportunity to comply with the pre-deposit condition, and the resulting order is procedurally unsustainable. The appellate order was therefore set aside and the matter remanded for fresh consideration, starting with the waiver application and thereafter, if compliance is made, the merits. Case-Laws Central Excise Tue, 06 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110631