https://www.taxtmi.com/caselaws?id=435685 The Tribunal's dismissal of the assessee's appeals due to non-payment of the mandatory pre-deposit under Section 35-G of the Central Excise Act was upheld by the Court. The Court emphasized the statutory requirement of pre-deposit for maintaining appeals and rejected the argument of irreparable injury due to asset attachment. It was clarified that the appeal could only proceed upon fulfilling the pre-deposit condition. The Court also highlighted the limitations of its inherent power in statutory proceedings and granted a two-week window for the assessee to make the pre-deposit, with the possibility of setting aside the Tribunal's order if complied with. en-us Thu, 23 Mar 2023 00:00:00 +0530 Sat, 25 Mar 2023 08:45:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435685 The Tribunal's dismissal of the assessee's appeals due to non-payment of the mandatory pre-deposit under Section 35-G of the Central Excise Act was upheld by the Court. The Court emphasized the statutory requirement of pre-deposit for maintaining appeals and rejected the argument of irreparable injury due to asset attachment. It was clarified that the appeal could only proceed upon fulfilling the pre-deposit condition. The Court also highlighted the limitations of its inherent power in statutory proceedings and granted a two-week window for the assessee to make the pre-deposit, with the possibility of setting aside the Tribunal's order if complied with. Case-Laws Central Excise Thu, 23 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435685