https://www.taxtmi.com/caselaws?id=370179 Section 35F of the Central Excise Act, as amended, requires the prescribed pre-deposit before an appeal can be entertained, and the Tribunal has no inherent power to waive that mandatory condition. The Court distinguished statutes that expressly confer hardship-based discretion and held that no such discretion can be implied where the language is mandatory and leaves no waiver window. It also rejected reliance on other enactments with different wording and noted that the provision's constitutional validity had already been upheld. The constitutional challenge therefore failed, and the pre-deposit requirement remained enforceable. en-us Wed, 10 Oct 2018 00:00:00 +0530 Sat, 16 Nov 2019 16:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370179 Section 35F of the Central Excise Act, as amended, requires the prescribed pre-deposit before an appeal can be entertained, and the Tribunal has no inherent power to waive that mandatory condition. The Court distinguished statutes that expressly confer hardship-based discretion and held that no such discretion can be implied where the language is mandatory and leaves no waiver window. It also rejected reliance on other enactments with different wording and noted that the provision's constitutional validity had already been upheld. The constitutional challenge therefore failed, and the pre-deposit requirement remained enforceable. Case-Laws Central Excise Wed, 10 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370179