https://www.taxtmi.com/caselaws?id=265452 The Court upheld the Customs, Excise & Service Tax Appellate Tribunal's decision, affirming the dismissal of the appeal due to non-compliance with the interim order for waiver of pre-deposit under Section 35F of the Central Excise Act. The Tribunal's refusal to review or modify the order was justified as the appellant failed to prove undue hardship adequately. Compliance with the pre-deposit amount and interest was required for the appeal to proceed, emphasizing the significance of demonstrating genuine financial hardship for waivers. The Court dismissed the appeal, stressing the need to follow statutory provisions and provide concrete evidence of hardship. en-us Mon, 05 Jan 2015 00:00:00 +0530 Sun, 11 Oct 2015 18:53:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265452 The Court upheld the Customs, Excise & Service Tax Appellate Tribunal's decision, affirming the dismissal of the appeal due to non-compliance with the interim order for waiver of pre-deposit under Section 35F of the Central Excise Act. The Tribunal's refusal to review or modify the order was justified as the appellant failed to prove undue hardship adequately. Compliance with the pre-deposit amount and interest was required for the appeal to proceed, emphasizing the significance of demonstrating genuine financial hardship for waivers. The Court dismissed the appeal, stressing the need to follow statutory provisions and provide concrete evidence of hardship. Case-Laws Central Excise Mon, 05 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265452