https://www.taxtmi.com/caselaws?id=471643 Mandatory pre-deposit under Section 35F of the Central Excise Act requires the stipulated duty or penalty amount before an appeal can be entertained. Deposits made through GST DRC-03 must be considered consistently where an earlier deposit through that mode has already been accepted. A subsequent deposit through the same mode cannot be disregarded without a valid basis. On considering both deposits and the remaining prescribed balance deposited before the Tribunal, the mandatory pre-deposit requirement stood satisfied. en-us Fri, 06 Jun 2025 00:00:00 +0530 Fri, 11 Sep 2026 19:04:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471643 Mandatory pre-deposit under Section 35F of the Central Excise Act requires the stipulated duty or penalty amount before an appeal can be entertained. Deposits made through GST DRC-03 must be considered consistently where an earlier deposit through that mode has already been accepted. A subsequent deposit through the same mode cannot be disregarded without a valid basis. On considering both deposits and the remaining prescribed balance deposited before the Tribunal, the mandatory pre-deposit requirement stood satisfied. Case-Laws Central Excise Fri, 06 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471643