https://www.taxtmi.com/caselaws?id=762943 CESTAT dismissed the appeal for non-compliance with statutory pre-deposit requirements under section 35F of the Central Excise Act. The tribunal held that after August 2014 amendments, neither the tribunal nor Commissioner (Appeals) possess power to waive pre-deposit requirements, unlike the previous provision allowing waiver in cases of undue hardship. Citing SC precedent in Narayan Chandra Ghosh, the tribunal emphasized that pre-deposit constitutes a mandatory condition precedent for filing appeals, and statutory conditions cannot be waived beyond legislative provisions. The appellant's failure to make required pre-deposit rendered the appeal non-maintainable. en-us Mon, 14 Oct 2024 00:00:00 +0530 Tue, 10 Dec 2024 17:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762943 CESTAT dismissed the appeal for non-compliance with statutory pre-deposit requirements under section 35F of the Central Excise Act. The tribunal held that after August 2014 amendments, neither the tribunal nor Commissioner (Appeals) possess power to waive pre-deposit requirements, unlike the previous provision allowing waiver in cases of undue hardship. Citing SC precedent in Narayan Chandra Ghosh, the tribunal emphasized that pre-deposit constitutes a mandatory condition precedent for filing appeals, and statutory conditions cannot be waived beyond legislative provisions. The appellant's failure to make required pre-deposit rendered the appeal non-maintainable. Case-Laws Central Excise Mon, 14 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762943