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2016 (5) TMI 85 - HC - Central ExciseWaiver of pre-deposit - Constitutional Validity of Section 35F of the CE Act - Mandatory provision to deposit 7.5% of the demand of duty and penalty for entertainment of appeal - No pre-deposit had been made till that date - Held that:- this Court is not inclined to entertain a challenge to the constitutional validity of Section 35F of the CE Act. As the petitioner having failed to comply with the statutory mandatory requirement, the CESTAT was right in dismissing the Petitioner's appeal by its order. This Court is unable to accede the request of the petitioner that it is great financial difficulty and only needs some more time to pay the pre-deposit amount. Also it is not possible for the Court, in exercise of its jurisdiction under Article 226 of the Constitution, to modify the mandatory conditions set out in Section 35F of the CE Act on any ground whatsoever. - Decided against the petitioner
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