https://www.taxtmi.com/caselaws?id=42546 An order waiving pre-deposit under Section 35F of the Central Excises and Salt Act, 1944 was treated as operating as interim protection against recovery of the disputed duty and penalty pending appeal. Because the statute speaks of deposit pending appeal and does not authorise dismissal for non-deposit, the appellate scheme was understood to require disposal on merits rather than rejection for want of deposit. The waiver therefore carried practical effect during the pendency of the appeal, and coercive recovery could not proceed until the appeal was decided. en-us Thu, 20 Jul 1989 00:00:00 +0530 Fri, 11 Jun 2010 18:11:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42546 An order waiving pre-deposit under Section 35F of the Central Excises and Salt Act, 1944 was treated as operating as interim protection against recovery of the disputed duty and penalty pending appeal. Because the statute speaks of deposit pending appeal and does not authorise dismissal for non-deposit, the appellate scheme was understood to require disposal on merits rather than rejection for want of deposit. The waiver therefore carried practical effect during the pendency of the appeal, and coercive recovery could not proceed until the appeal was decided. Case-Laws Central Excise Thu, 20 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42546