Court Upholds Section 35F of Central Excise Act; Mandatory Pre-Deposit for Appeals Stands, No Waivers Allowed.

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....Waiver of pre-deposit - Vires of Section 35F of The Central Excise Act, 1944 - when the provisions of Section 35F of the Act gives no flexibility waiving off the pre-condition of a deposit, there would be little room to hold the order of the Tribunal as erroneous.....