https://www.taxtmi.com/caselaws?id=310624 The Tribunal directed the appellant to comply with the mandatory pre-deposit requirement under Section 35F of the Central Excise Act, 1944, within four weeks. Failure to do so would result in the dismissal of the appeal for non-compliance. The Tribunal upheld the necessity of the pre-deposit, aligning with previous decisions by the Larger Bench and various HCs, confirming that the Tribunal lacks the authority to entertain appeals without this requirement. The judgment reinforced the legislative intent and constitutionality of the pre-deposit provision, asserting it does not make the right of appeal illusory. en-us Tue, 01 Aug 2023 00:00:00 +0530 Thu, 02 Nov 2023 19:17:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310624 The Tribunal directed the appellant to comply with the mandatory pre-deposit requirement under Section 35F of the Central Excise Act, 1944, within four weeks. Failure to do so would result in the dismissal of the appeal for non-compliance. The Tribunal upheld the necessity of the pre-deposit, aligning with previous decisions by the Larger Bench and various HCs, confirming that the Tribunal lacks the authority to entertain appeals without this requirement. The judgment reinforced the legislative intent and constitutionality of the pre-deposit provision, asserting it does not make the right of appeal illusory. Case-Laws Central Excise Tue, 01 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310624