2005 (5) TMI 570 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Chennai dismissed the appeal due to lack of compliance with Section 35F of the Central Excise Act. The appellants were directed to pre-deposit duty amount of Rs. 86,009, but the payment made "under protest" was not considered as due compliance. Appellants can seek restoration of appeal by removing the "under protest" remarks.