https://www.taxtmi.com/caselaws?id=339957 An appeal dismissed solely for non-compliance with a pre-deposit direction under section 35F of the Central Excise Act, 1944 could not be sustained once the directed amount was subsequently deposited. The later deposit removed the basis for dismissal for default, so the appellate forum was required to consider the substantive grounds of challenge on merits. The Madras High Court accordingly set aside the dismissal order and remanded the matter to the Tribunal for fresh consideration in accordance with law. en-us Mon, 13 Feb 2017 00:00:00 +0530 Thu, 24 Aug 2017 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339957 An appeal dismissed solely for non-compliance with a pre-deposit direction under section 35F of the Central Excise Act, 1944 could not be sustained once the directed amount was subsequently deposited. The later deposit removed the basis for dismissal for default, so the appellate forum was required to consider the substantive grounds of challenge on merits. The Madras High Court accordingly set aside the dismissal order and remanded the matter to the Tribunal for fresh consideration in accordance with law. Case-Laws Central Excise Mon, 13 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339957