https://www.taxtmi.com/caselaws?id=387009 The High Court affirmed the mandatory requirement of depositing 7 1/2 percent of disputed duty under Section 35F of the Central Excise Act for entertaining an appeal. It emphasized that the Tribunal cannot waive this obligation and must align with statutory provisions. The court clarified that judgments from one High Court do not create binding precedents for others and reiterated the limited applicability of legal precedents outside their jurisdiction. The judgment underscored the importance of upholding statutory requirements and legal principles, dismissing the Special Appeal challenging the dismissal of the writ petition. en-us Wed, 25 Sep 2019 00:00:00 +0530 Tue, 15 Oct 2019 11:47:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387009 The High Court affirmed the mandatory requirement of depositing 7 1/2 percent of disputed duty under Section 35F of the Central Excise Act for entertaining an appeal. It emphasized that the Tribunal cannot waive this obligation and must align with statutory provisions. The court clarified that judgments from one High Court do not create binding precedents for others and reiterated the limited applicability of legal precedents outside their jurisdiction. The judgment underscored the importance of upholding statutory requirements and legal principles, dismissing the Special Appeal challenging the dismissal of the writ petition. Case-Laws Central Excise Wed, 25 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387009