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2015 (1) TMI 370 - CESTAT NEW DELHIWaiver of pre deposit - Failure to comply with pre deposit condition - Violation of Section 35F - Held that:- Despite the leave granted by the High Court, the appellant has neither applied for extension period for deposit nor he has complied with the order. Only plea raised before us is that the appellant is not in a position to deposit the amount of ₹ 25 lakhs because of financial constraint. Section 35F of the Central Excise Act, 1944 provides that no appeal against the decision or order relating to the duty demand shall be heard unless the person desirous of filing appeal pending such appeal, deposit the duty demand or penalty levied. Only exception to this rule is that the Tribunal may dispense with such deposit subject to such condition as he or it may deem fit. In the instant case, the Tribunal after hearing parties directed the appellant to deposit ₹ 25 lakhs within the directed period as a condition for waiver of pre-deposit of remaining amount of duty, interest and penalty. Since the appellant has failed to comply with the order of deposit passed by the Tribunal, his appeal cannot be heard. Therefore, the appeal is dismissed for violation of Section 35F of the Central Excise Act, 1944. - Decided against Assessee.
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