https://www.taxtmi.com/caselaws?id=116340 The Appellate Tribunal CESTAT, New Delhi overturned the Commissioner (Appeals)'s decision to dismiss the appeal for failure to make a pre-deposit of interest amount. The Tribunal clarified that pre-deposit under Section 35F is for duty or penalty, not interest. The case was remanded to the Commissioner (Appeals) for a decision on merits after hearing the appellants, resulting in the appeal being disposed of accordingly. en-us Wed, 08 Jun 2005 00:00:00 +0530 Mon, 11 Jun 2012 15:17:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116340 The Appellate Tribunal CESTAT, New Delhi overturned the Commissioner (Appeals)'s decision to dismiss the appeal for failure to make a pre-deposit of interest amount. The Tribunal clarified that pre-deposit under Section 35F is for duty or penalty, not interest. The case was remanded to the Commissioner (Appeals) for a decision on merits after hearing the appellants, resulting in the appeal being disposed of accordingly. Case-Laws Central Excise Wed, 08 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116340