https://www.taxtmi.com/caselaws?id=255341 The Tribunal dismissed the appeal due to non-compliance with the pre-deposit requirement under Section 35F of the Central Excise Act, considering it a wilful violation. The High Court directed individual consideration of each appellant's case and ordered the Tribunal to grant a hearing on the waiver of pre-deposit. The Tribunal ordered a 50% pre-deposit of the penalty amount within six weeks, staying the recovery of the remaining penalty pending appeal. It emphasized the directors' responsibility in clandestine activities but balanced the pre-deposit requirement with the appellant's financial hardship to allow the appeal to proceed. en-us Mon, 01 Sep 2014 00:00:00 +0530 Fri, 19 Dec 2014 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255341 The Tribunal dismissed the appeal due to non-compliance with the pre-deposit requirement under Section 35F of the Central Excise Act, considering it a wilful violation. The High Court directed individual consideration of each appellant's case and ordered the Tribunal to grant a hearing on the waiver of pre-deposit. The Tribunal ordered a 50% pre-deposit of the penalty amount within six weeks, staying the recovery of the remaining penalty pending appeal. It emphasized the directors' responsibility in clandestine activities but balanced the pre-deposit requirement with the appellant's financial hardship to allow the appeal to proceed. Case-Laws Central Excise Mon, 01 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255341