https://www.taxtmi.com/caselaws?id=787125 The petition addresses whether sums lying with CGST can be treated as meeting the statutory pre-deposit under Section 35F of the Central Excise Act, 1944 to permit admission of an appeal under Section 85 of the Finance Act, 1994. The court concluded that where deposited monies are undisputedly held by tax authorities but not recorded as payment of a declared liability, the appellate authority may, after verification, treat such amounts or an appropriate portion as satisfying the pre-deposit requirement. The appellate order dismissing the appeal solely for non-compliance is set aside and the matter remitted for verification and decision on merits, with any shortfall to be paid by the appellant within a directed period. en-us Tue, 24 Feb 2026 00:00:00 +0530 Fri, 27 Feb 2026 08:36:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787125 The petition addresses whether sums lying with CGST can be treated as meeting the statutory pre-deposit under Section 35F of the Central Excise Act, 1944 to permit admission of an appeal under Section 85 of the Finance Act, 1994. The court concluded that where deposited monies are undisputedly held by tax authorities but not recorded as payment of a declared liability, the appellate authority may, after verification, treat such amounts or an appropriate portion as satisfying the pre-deposit requirement. The appellate order dismissing the appeal solely for non-compliance is set aside and the matter remitted for verification and decision on merits, with any shortfall to be paid by the appellant within a directed period. Case-Laws Central Excise Tue, 24 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787125