https://www.taxtmi.com/caselaws?id=421544 Mandatory pre-deposit under the Central Excise Act, as applied to service tax appeals through the Finance Act, is a condition for entertaining an appeal, and the appellate authority cannot waive it on hardship grounds. The statutory right of appeal remains subject to this requirement. The Finance Act also fixes a two-month limitation period, with condonation limited to a further one month on sufficient cause; no authority, including the High Court exercising writ jurisdiction, may enlarge that outer limit on equitable grounds. Complexity of law does not displace the statutory bar where the appeal is filed beyond the permissible period. en-us Thu, 07 Apr 2022 00:00:00 +0530 Thu, 02 Mar 2023 18:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421544 Mandatory pre-deposit under the Central Excise Act, as applied to service tax appeals through the Finance Act, is a condition for entertaining an appeal, and the appellate authority cannot waive it on hardship grounds. The statutory right of appeal remains subject to this requirement. The Finance Act also fixes a two-month limitation period, with condonation limited to a further one month on sufficient cause; no authority, including the High Court exercising writ jurisdiction, may enlarge that outer limit on equitable grounds. Complexity of law does not displace the statutory bar where the appeal is filed beyond the permissible period. Case-Laws Service Tax Thu, 07 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421544