https://www.taxtmi.com/caselaws?id=375402 The appeal was dismissed by the Tribunal due to non-compliance with the pre-deposit condition under Section 35-F of the Central Excise Act. The petitioner argued that the dismissal without adjudication on merits was illegal. However, the Tribunal's decision was upheld, emphasizing that compliance with the statutory pre-deposit condition is essential for entertaining an appeal. The Court clarified that writ jurisdiction cannot be used to waive or relax such statutory requirements, ensuring that the right of appeal is not rendered illusory. The writ petition was dismissed, with a requirement to fulfill the pre-deposit condition within the specified timeframe. en-us Thu, 14 Feb 2019 00:00:00 +0530 Thu, 05 Nov 2020 17:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375402 The appeal was dismissed by the Tribunal due to non-compliance with the pre-deposit condition under Section 35-F of the Central Excise Act. The petitioner argued that the dismissal without adjudication on merits was illegal. However, the Tribunal's decision was upheld, emphasizing that compliance with the statutory pre-deposit condition is essential for entertaining an appeal. The Court clarified that writ jurisdiction cannot be used to waive or relax such statutory requirements, ensuring that the right of appeal is not rendered illusory. The writ petition was dismissed, with a requirement to fulfill the pre-deposit condition within the specified timeframe. Case-Laws Central Excise Thu, 14 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375402