https://www.taxtmi.com/caselaws?id=247712 The Tribunal's decision to entertain an appeal without first deciding on the application for waiver of deposit of duty or penalty was challenged by the Revenue. The judgment emphasized the mandatory nature of pre-deposit under Section 35F of the Central Excise Act, 1944, and the importance of adhering strictly to statutory provisions. Despite the Revenue's objection, the Tribunal upheld its decision as the assessee had already paid the required amount. The appeal was dismissed against the Revenue, and the Civil Miscellaneous Appeal was rejected without costs. en-us Thu, 25 Aug 2011 00:00:00 +0530 Tue, 20 May 2014 18:53:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247712 The Tribunal's decision to entertain an appeal without first deciding on the application for waiver of deposit of duty or penalty was challenged by the Revenue. The judgment emphasized the mandatory nature of pre-deposit under Section 35F of the Central Excise Act, 1944, and the importance of adhering strictly to statutory provisions. Despite the Revenue's objection, the Tribunal upheld its decision as the assessee had already paid the required amount. The appeal was dismissed against the Revenue, and the Civil Miscellaneous Appeal was rejected without costs. Case-Laws Central Excise Thu, 25 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247712