https://www.taxtmi.com/caselaws?id=115927 The appeal against the disallowance of Modvat credit and penalty under the Central Excise Act was dismissed by the Tribunal. The appellant failed to deposit the disallowed amount or penalty as required by Section 35F, nor did they apply for a waiver, resulting in the appeal being deemed not maintainable. The Tribunal stressed the importance of complying with the statutory requirement of pre-deposit to ensure the maintainability of appeals in excise matters. Failure to adhere to this provision renders the appeal non-maintainable, emphasizing the significance of following statutory procedures in excise appeals. en-us Fri, 11 Feb 2005 00:00:00 +0530 Tue, 05 Jun 2012 17:26:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115927 The appeal against the disallowance of Modvat credit and penalty under the Central Excise Act was dismissed by the Tribunal. The appellant failed to deposit the disallowed amount or penalty as required by Section 35F, nor did they apply for a waiver, resulting in the appeal being deemed not maintainable. The Tribunal stressed the importance of complying with the statutory requirement of pre-deposit to ensure the maintainability of appeals in excise matters. Failure to adhere to this provision renders the appeal non-maintainable, emphasizing the significance of following statutory procedures in excise appeals. Case-Laws Central Excise Fri, 11 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115927