https://www.taxtmi.com/caselaws?id=766622 Delhi HC allowed petition challenging CESTAT's dismissal of appeal for non-compliance with pre-deposit condition under Section 35F of Central Excise Act, 1944. Petitioner had deposited 7.5% before Commissioner (Appeals) and remaining 2.5% before CESTAT, totaling required 10%. HC held that appeal could not be rejected merely for depositing on wrong account when integrated portal was unavailable initially. Following Bombay HC precedent in Sodexo India Services case, HC directed CESTAT to hear appeal on merits without requiring additional deposit, treating existing deposits as satisfying pre-deposit condition. CESTAT's order dated November 8, 2024 was set aside. en-us Fri, 21 Feb 2025 00:00:00 +0530 Sat, 01 Mar 2025 08:25:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766622 Delhi HC allowed petition challenging CESTAT's dismissal of appeal for non-compliance with pre-deposit condition under Section 35F of Central Excise Act, 1944. Petitioner had deposited 7.5% before Commissioner (Appeals) and remaining 2.5% before CESTAT, totaling required 10%. HC held that appeal could not be rejected merely for depositing on wrong account when integrated portal was unavailable initially. Following Bombay HC precedent in Sodexo India Services case, HC directed CESTAT to hear appeal on merits without requiring additional deposit, treating existing deposits as satisfying pre-deposit condition. CESTAT's order dated November 8, 2024 was set aside. Case-Laws Central Excise Fri, 21 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766622