https://www.taxtmi.com/caselaws?id=237433 Section 35F of the Central Excise Act, 1944 treats pre-deposit of adjudicated duty or penalty as the default rule for appeal, subject to waiver or relaxation only on undue hardship and protection of Revenue interests. A pre-deposit direction issued within jurisdiction is not a nullity merely because it is said to be erroneous, and it must be complied with unless set aside in proper proceedings. Where no separate statutory appeal lies against that direction, the grievance cannot justify non-compliance. Failure to make the deposit attracts dismissal of the appeal. en-us Mon, 16 Sep 2013 00:00:00 +0530 Wed, 30 Apr 2014 17:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237433 Section 35F of the Central Excise Act, 1944 treats pre-deposit of adjudicated duty or penalty as the default rule for appeal, subject to waiver or relaxation only on undue hardship and protection of Revenue interests. A pre-deposit direction issued within jurisdiction is not a nullity merely because it is said to be erroneous, and it must be complied with unless set aside in proper proceedings. Where no separate statutory appeal lies against that direction, the grievance cannot justify non-compliance. Failure to make the deposit attracts dismissal of the appeal. Case-Laws Service Tax Mon, 16 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237433