2018 (12) TMI 1729 - SCH - Central Excise

Waiver of pre-deposit - Vires of Section 35F of The Central Excise Act 1944 - requirement of pre-deposit for entertaining appeal - inherent power of Tribunal to waive off pre-deposit in exceptional cases - it was held in the case that There would be no escape from pre-deposit as the Tribunal lacks the power to entertain the appeal without it - HELD THAT - The impugned order is upheld. SLP dismissed.

Summary

The Supreme Court allowed exemption from filing certified copy of the impugned order. Special Leave Petitions were dismissed, but appeals can be restored if pre-deposit amounts are paid within two months as ordered by the Tribunal.