https://www.taxtmi.com/caselaws?id=47014 An appellate tribunal must address the threshold consequence of dismissal for non-compliance with the pre-deposit requirement under Section 35F before deciding the merits of a classification dispute. The text states that the tribunal erred by proceeding directly to merits without first considering that procedural bar. It also emphasises that precedents cannot be applied mechanically: earlier decisions may be followed only where the material facts are substantially the same, and a material factual difference can alter the outcome. The factual finding that tobacco powder obtained by crushing unmanufactured tobacco was a distinct commercial product was relevant and could not be ignored. The impugned orders were set aside and the matter remitted for fresh adjudication. en-us Wed, 21 Jul 2004 00:00:00 +0530 Tue, 23 Sep 2025 20:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47014 An appellate tribunal must address the threshold consequence of dismissal for non-compliance with the pre-deposit requirement under Section 35F before deciding the merits of a classification dispute. The text states that the tribunal erred by proceeding directly to merits without first considering that procedural bar. It also emphasises that precedents cannot be applied mechanically: earlier decisions may be followed only where the material facts are substantially the same, and a material factual difference can alter the outcome. The factual finding that tobacco powder obtained by crushing unmanufactured tobacco was a distinct commercial product was relevant and could not be ignored. The impugned orders were set aside and the matter remitted for fresh adjudication. Case-Laws Central Excise Wed, 21 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47014