https://www.taxtmi.com/caselaws?id=773764 The HC dismissed a writ petition seeking waiver of mandatory pre-deposit under Section 35F of the Central Excise Act, 1944. The petitioner claimed financial hardship and business closure but failed to deposit the required 7.5% of duty demanded before filing appeal with CESTAT. The Court held that Section 35F creates an absolute statutory bar that cannot be waived by either the Tribunal or HC, even in cases of financial distress. The mandatory pre-deposit is a substantive condition precedent, not merely procedural. The Court distinguished a Delhi HC judgment regarding Section 129E of Customs Act as inapplicable to the present statutory scheme. en-us Mon, 16 Jun 2025 00:00:00 +0530 Sat, 28 Jun 2025 08:31:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773764 The HC dismissed a writ petition seeking waiver of mandatory pre-deposit under Section 35F of the Central Excise Act, 1944. The petitioner claimed financial hardship and business closure but failed to deposit the required 7.5% of duty demanded before filing appeal with CESTAT. The Court held that Section 35F creates an absolute statutory bar that cannot be waived by either the Tribunal or HC, even in cases of financial distress. The mandatory pre-deposit is a substantive condition precedent, not merely procedural. The Court distinguished a Delhi HC judgment regarding Section 129E of Customs Act as inapplicable to the present statutory scheme. Case-Laws Central Excise Mon, 16 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773764