https://www.taxtmi.com/caselaws?id=776524 The HC held that an appeal dismissed for non-compliance with the pre-deposit condition under Section 35F of the CEA attains finality and cannot be restored by the CESTAT, which becomes functus officio. No provision exists for restoration of such dismissed appeals unless the dismissal order is set aside by a higher forum. The HC declined to interfere with the CESTAT's order and dismissed the writ petition. en-us Fri, 01 Aug 2025 00:00:00 +0530 Wed, 13 Aug 2025 07:27:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776524 The HC held that an appeal dismissed for non-compliance with the pre-deposit condition under Section 35F of the CEA attains finality and cannot be restored by the CESTAT, which becomes functus officio. No provision exists for restoration of such dismissed appeals unless the dismissal order is set aside by a higher forum. The HC declined to interfere with the CESTAT's order and dismissed the writ petition. Case-Laws Central Excise Fri, 01 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776524