https://www.taxtmi.com/highlights?id=80775 The order dismissing the appeal due to non-payment of the mandatory pre-deposit amount u/s 35F of the Central Excise Act, 1944 was challenged. The court relied on a previous judgment where it was held that there was no intent to avoid payment of the pre-deposit, and the Revenue Board had provided a facility for making such pre-deposits. Consequently, the court quashed the appellate order and revived the appeal, subject to the petitioner depositing the pre-deposit amount within two weeks, as per their undertaking. en-us Wed, 28 Aug 2024 09:07:51 +0530 Wed, 28 Aug 2024 09:07:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=80775 The order dismissing the appeal due to non-payment of the mandatory pre-deposit amount u/s 35F of the Central Excise Act, 1944 was challenged. The court relied on a previous judgment where it was held that there was no intent to avoid payment of the pre-deposit, and the Revenue Board had provided a facility for making such pre-deposits. Consequently, the court quashed the appellate order and revived the appeal, subject to the petitioner depositing the pre-deposit amount within two weeks, as per their undertaking. Highlights GST Wed, 28 Aug 2024 09:07:51 +0530 https://www.taxtmi.com/highlights?id=80775