https://www.taxtmi.com/caselaws?id=403037 Rejection of a statutory appeal solely for non-deposit of the pre-deposit amount under Section 35F of the Finance Act, 1994 was treated as unjustified where compliance could still be secured. The Court held that one further opportunity should be granted to enable deposit of the required amount so the appeal may be heard on merits. The rejection order was quashed, and the appellant was permitted to make the deposit within the time granted, after which the appellate authority was to consider the appeal afresh in accordance with law. en-us Mon, 11 Jan 2021 00:00:00 +0530 Tue, 27 Jul 2021 15:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403037 Rejection of a statutory appeal solely for non-deposit of the pre-deposit amount under Section 35F of the Finance Act, 1994 was treated as unjustified where compliance could still be secured. The Court held that one further opportunity should be granted to enable deposit of the required amount so the appeal may be heard on merits. The rejection order was quashed, and the appellant was permitted to make the deposit within the time granted, after which the appellate authority was to consider the appeal afresh in accordance with law. Case-Laws Service Tax Mon, 11 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403037