https://www.taxtmi.com/caselaws?id=397167 The court dismissed the writ petitions challenging the Customs, Excise, and Service Tax Appellate Tribunal's dismissal of appeals due to non-compliance with the pre-deposit requirement under Section 35F of the Central Excise Act. The petitioners' request for waiver of pre-deposit based on financial hardship was rejected as they failed to demonstrate exceptional circumstances warranting such waiver. The court emphasized that financial hardship alone is not sufficient grounds for waiver and upheld the constitutional validity of the amended Section 35F, which mandates a pre-deposit before entertaining appeals. en-us Fri, 31 Jul 2020 00:00:00 +0530 Fri, 07 Aug 2020 07:00:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397167 The court dismissed the writ petitions challenging the Customs, Excise, and Service Tax Appellate Tribunal's dismissal of appeals due to non-compliance with the pre-deposit requirement under Section 35F of the Central Excise Act. The petitioners' request for waiver of pre-deposit based on financial hardship was rejected as they failed to demonstrate exceptional circumstances warranting such waiver. The court emphasized that financial hardship alone is not sufficient grounds for waiver and upheld the constitutional validity of the amended Section 35F, which mandates a pre-deposit before entertaining appeals. Case-Laws Central Excise Fri, 31 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397167