2000 (3) TMI 286

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....Arunachalam, JDR, for the Respondents. [Order]. - When the petition praying for waiving the condition of pre-deposit of the amount under Section 35F of the Central Excise Act came up, I heard the Learned Counsel representing the appellant and the Learned Departmental Representative. Since the appellate authority disposed of the appeal on the ground of non-compliance with pre-deposit under Se....

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....the Commissioner to waive the condition of pre-deposit. Commissioner disposed of the appeal by his Order-in-Appeal No. 1385-CE/BPL/99, dated 15-11-1999 on the ground of non-compliance with the provisions of Section 35F of the Act. Appellate authority did not pronounce on the merits of the contention. 3. Circumstances highlighted do not warrant complete waiver of pre-deposit. On the facts a....