https://www.taxtmi.com/caselaws?id=436026 The appeal was dismissed due to non-compliance with the pre-deposit requirement under Section 35F of the Central Excise Act, 1944. The court found no exemption provision and emphasized the statutory conditions that must be met for maintainability. The appellant's challenge to the enforcement of Section 35F was rejected, citing lack of merit and failure to meet the mandatory deposit. The appeal was dismissed without prejudice, with the appellant advised to comply with the deposit and file a recall application for the tribunal's consideration. en-us Fri, 17 Mar 2023 00:00:00 +0530 Sat, 01 Apr 2023 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436026 The appeal was dismissed due to non-compliance with the pre-deposit requirement under Section 35F of the Central Excise Act, 1944. The court found no exemption provision and emphasized the statutory conditions that must be met for maintainability. The appellant's challenge to the enforcement of Section 35F was rejected, citing lack of merit and failure to meet the mandatory deposit. The appeal was dismissed without prejudice, with the appellant advised to comply with the deposit and file a recall application for the tribunal's consideration. Case-Laws Central Excise Fri, 17 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436026