https://www.taxtmi.com/caselaws?id=771180 A mandatory pre-deposit prescribed as a condition for entertaining a statutory appeal under the Central Excise regime cannot be waived or reduced through writ jurisdiction under Article 226. The appellate forum had no power to dilute the statutory deposit requirement, and the Court treated non-compliance as fatal to maintainability of the appeal. The attempt to use writ jurisdiction to bypass a clear statutory condition attached to the right of appeal was rejected, and the dismissal for non-deposit was upheld. en-us Fri, 16 May 2025 00:00:00 +0530 Thu, 22 May 2025 08:21:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771180 A mandatory pre-deposit prescribed as a condition for entertaining a statutory appeal under the Central Excise regime cannot be waived or reduced through writ jurisdiction under Article 226. The appellate forum had no power to dilute the statutory deposit requirement, and the Court treated non-compliance as fatal to maintainability of the appeal. The attempt to use writ jurisdiction to bypass a clear statutory condition attached to the right of appeal was rejected, and the dismissal for non-deposit was upheld. Case-Laws Central Excise Fri, 16 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771180