https://www.taxtmi.com/caselaws?id=42590 An appeal under Section 35B of the Central Excises and Salt Act, 1944 remains maintainable despite non-compliance with a pre-deposit direction under Section 35F. The appellate authority must still dispose of the appeal under Section 35C by confirming, modifying, annulling, or remanding the order appealed against, and cannot treat default in deposit as defeating maintainability. The appeal was therefore required to be heard and decided on merits whether or not the deposit condition was complied with. en-us Thu, 27 Jul 1989 00:00:00 +0530 Sat, 12 Jun 2010 11:16:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42590 An appeal under Section 35B of the Central Excises and Salt Act, 1944 remains maintainable despite non-compliance with a pre-deposit direction under Section 35F. The appellate authority must still dispose of the appeal under Section 35C by confirming, modifying, annulling, or remanding the order appealed against, and cannot treat default in deposit as defeating maintainability. The appeal was therefore required to be heard and decided on merits whether or not the deposit condition was complied with. Case-Laws Central Excise Thu, 27 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42590