https://www.taxtmi.com/caselaws?id=357724 The Court dismissed the writ petition challenging the Customs, Excise & Service Tax Appellate Tribunal's order due to non-compliance with the mandatory pre-deposit condition under Section 35F of the Central Excise Act, 1944. Emphasizing the post-amendment provisions of Section 35F in 2014, the Court highlighted the fixed percentage deposit requirement and the elimination of discretionary waivers based on financial hardship. The decision underscored the importance of adhering to statutory requirements and the limited scope for waivers, ultimately upholding the validity of the amended Section 35F. en-us Thu, 22 Mar 2018 00:00:00 +0530 Tue, 11 Sep 2018 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357724 The Court dismissed the writ petition challenging the Customs, Excise & Service Tax Appellate Tribunal's order due to non-compliance with the mandatory pre-deposit condition under Section 35F of the Central Excise Act, 1944. Emphasizing the post-amendment provisions of Section 35F in 2014, the Court highlighted the fixed percentage deposit requirement and the elimination of discretionary waivers based on financial hardship. The decision underscored the importance of adhering to statutory requirements and the limited scope for waivers, ultimately upholding the validity of the amended Section 35F. Case-Laws Central Excise Thu, 22 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357724