https://www.taxtmi.com/caselaws?id=329527 The court upheld the second proviso to section 35-F of the Central Excise Act, 1944, but modified orders by the Commissioner/CESTAT regarding pre-deposit exemptions. It determined that a 15% pre-deposit of duty or penalty sufficed for appeal hearings, aiming to expedite the process per the 2014 amendment. Appeals not complying with the new pre-deposit requirement faced dismissal, restorable upon depositing the 15% within a month. Cases where excess amounts were already deposited proceeded without further requirements. The judgment was to be included in relevant files for future guidance. en-us Sat, 23 Apr 2016 00:00:00 +0530 Wed, 06 Sep 2017 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329527 The court upheld the second proviso to section 35-F of the Central Excise Act, 1944, but modified orders by the Commissioner/CESTAT regarding pre-deposit exemptions. It determined that a 15% pre-deposit of duty or penalty sufficed for appeal hearings, aiming to expedite the process per the 2014 amendment. Appeals not complying with the new pre-deposit requirement faced dismissal, restorable upon depositing the 15% within a month. Cases where excess amounts were already deposited proceeded without further requirements. The judgment was to be included in relevant files for future guidance. Case-Laws Central Excise Sat, 23 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329527