https://www.taxtmi.com/caselaws?id=44472 The Supreme Court upheld the direction to file a statutory appeal under Section 35 of the Central Excises and Salt Act, 1944. The court concluded that the insertion of Section 11AA does not affect the discretion under Section 35F. The appellate authority must still consider the conditions under Section 35F, including undue hardship and the interests of revenue, before dispensing with the pre-deposit. The court found no infirmity in the CEGAT's order directing the petitioner to deposit Rs. 17,00,000/- and dismissed the writ petition. en-us Mon, 09 Sep 1996 00:00:00 +0530 Sat, 26 Jun 2010 13:49:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44472 The Supreme Court upheld the direction to file a statutory appeal under Section 35 of the Central Excises and Salt Act, 1944. The court concluded that the insertion of Section 11AA does not affect the discretion under Section 35F. The appellate authority must still consider the conditions under Section 35F, including undue hardship and the interests of revenue, before dispensing with the pre-deposit. The court found no infirmity in the CEGAT's order directing the petitioner to deposit Rs. 17,00,000/- and dismissed the writ petition. Case-Laws Central Excise Mon, 09 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44472