https://www.taxtmi.com/caselaws?id=346154 The Tribunal held that it has inherent power to grant interim protection against the imposition of mandatory pre-deposit for hearing the appeal on merits under section 35F of the Central Excise Act, 1944. The applicants were granted a waiver of the pre-deposit requirement of duty, interest, and penalties, with recovery stayed during the appeal process. The Tribunal directed the appeals to be listed for final disposal due to the significant revenue involved. However, a Technical Member dissented, stating that the Tribunal lacks the inherent power to waive mandatory pre-deposit as per the amended section 35F. The matter was referred to the President for clarification on key points of difference. en-us Tue, 20 Jun 2017 00:00:00 +0530 Mon, 01 Jan 2018 17:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346154 The Tribunal held that it has inherent power to grant interim protection against the imposition of mandatory pre-deposit for hearing the appeal on merits under section 35F of the Central Excise Act, 1944. The applicants were granted a waiver of the pre-deposit requirement of duty, interest, and penalties, with recovery stayed during the appeal process. The Tribunal directed the appeals to be listed for final disposal due to the significant revenue involved. However, a Technical Member dissented, stating that the Tribunal lacks the inherent power to waive mandatory pre-deposit as per the amended section 35F. The matter was referred to the President for clarification on key points of difference. Case-Laws Central Excise Tue, 20 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346154