2023 (4) TMI 50

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....hur For the Respondent : Gaurav Mahajan Heard Shri A.P. Mathur, learned counsel for the appellant and Shri Gaurav Mahajan, learned counsel for the respondent. Order on delay condonation application As per report of Stamp Reporter, the appeal is preferred with delay of 111 days. Learned counsel for the appellant, in support of his submissions, has submitted that the appellant under the ....

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....sition to make pre-deposit. It is also stated that Section 35F of the Act is ultra virus and illegal as it places a dishonest assessee and a honest assessee on the same footing. Learned counsel for the respondent, on the other hand, has submitted that the impugned judgment and order has been passed in accordance with law as law regarding statutory deposit under Section 35F of the Central Excise....