https://www.taxtmi.com/caselaws?id=760122 The statutory pre-deposit requirement for filing appeal under section 35F of the Central Excise Act, as amended in 2014, is mandatory and leaves no discretion to waive compliance. Because the same requirement applies to service tax appeals through section 83 of the Finance Act, an appeal cannot be entertained unless the prescribed deposit is made. The Tribunal and the Court cannot dilute or bypass this statutory condition, so non-compliance renders the appeal not maintainable. en-us Wed, 09 Oct 2024 00:00:00 +0530 Wed, 16 Oct 2024 10:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760122 The statutory pre-deposit requirement for filing appeal under section 35F of the Central Excise Act, as amended in 2014, is mandatory and leaves no discretion to waive compliance. Because the same requirement applies to service tax appeals through section 83 of the Finance Act, an appeal cannot be entertained unless the prescribed deposit is made. The Tribunal and the Court cannot dilute or bypass this statutory condition, so non-compliance renders the appeal not maintainable. Case-Laws Central Excise Wed, 09 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760122