https://www.taxtmi.com/caselaws?id=762943 An appeal before the Tribunal is not maintainable unless the appellant complies with the statutory pre-deposit requirement under section 35F of the Central Excise Act, 1944, as applied to service tax matters by section 83 of the Finance Act, 1994. The amended provision, effective from 06.08.2014, requires deposit of the prescribed percentage before the appeal can be entertained and removes any discretion to waive or reduce that pre-deposit. The appellate forum cannot override the statutory condition precedent or grant waiver beyond what the statute permits, so an appeal filed without such deposit is liable to be dismissed. 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 An appeal before the Tribunal is not maintainable unless the appellant complies with the statutory pre-deposit requirement under section 35F of the Central Excise Act, 1944, as applied to service tax matters by section 83 of the Finance Act, 1994. The amended provision, effective from 06.08.2014, requires deposit of the prescribed percentage before the appeal can be entertained and removes any discretion to waive or reduce that pre-deposit. The appellate forum cannot override the statutory condition precedent or grant waiver beyond what the statute permits, so an appeal filed without such deposit is liable to be dismissed. Case-Laws Central Excise Mon, 14 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762943