https://www.taxtmi.com/caselaws?id=762572 Gujarat HC dismissed a writ petition seeking waiver of Rs. 10 crore pre-deposit required under Section 35F of Central Excise Act, 1944 for filing appeal before CESTAT. Court held that Section 35F provides no discretion for waiver/reduction of pre-deposit amount, making financial hardship irrelevant. The provision is mandatory and cannot be circumvented through writ jurisdiction when statutory appellate remedy exists. Court emphasized that writ jurisdiction cannot undermine statutory regimes and petitioner must utilize available appellate mechanism despite pre-deposit requirement. en-us Mon, 28 Oct 2024 00:00:00 +0530 Tue, 03 Dec 2024 16:39:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762572 Gujarat HC dismissed a writ petition seeking waiver of Rs. 10 crore pre-deposit required under Section 35F of Central Excise Act, 1944 for filing appeal before CESTAT. Court held that Section 35F provides no discretion for waiver/reduction of pre-deposit amount, making financial hardship irrelevant. The provision is mandatory and cannot be circumvented through writ jurisdiction when statutory appellate remedy exists. Court emphasized that writ jurisdiction cannot undermine statutory regimes and petitioner must utilize available appellate mechanism despite pre-deposit requirement. Case-Laws Central Excise Mon, 28 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762572