https://www.taxtmi.com/caselaws?id=46149 The statutory pre-deposit requirement operates as a condition precedent to hearing an excise appeal on merits, unless the appellate authority validly waives it. Where the appellants repeatedly failed to comply with deposit directions, the waiver request had already been rejected, earlier court directions remained unfulfilled, and no exceptional ground existed for writ interference. The petitions were therefore rejected, and the challenge to dismissal of the appeals for non-compliance with the deposit condition failed. en-us Tue, 02 May 2000 00:00:00 +0530 Fri, 16 Jul 2010 10:54:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46149 The statutory pre-deposit requirement operates as a condition precedent to hearing an excise appeal on merits, unless the appellate authority validly waives it. Where the appellants repeatedly failed to comply with deposit directions, the waiver request had already been rejected, earlier court directions remained unfulfilled, and no exceptional ground existed for writ interference. The petitions were therefore rejected, and the challenge to dismissal of the appeals for non-compliance with the deposit condition failed. Case-Laws Central Excise Tue, 02 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46149