Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2019 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (3) TMI 1425 - HC - Central ExciseMaintainability of appeal - non-compliance with mandatory pre-deposit - section 35F of the Central Excise Act, 1944 - Held that:- Since the petitioner did not deposit the compulsory pre-deposit as required under section 35F of the Central Excise Act, 1944 (hereinafter referred to as „the Act‟), the appeal preferred by the petitioner was dismissed - Section 35F of the Act provides that the Appellate Tribunal shall not entertain any appeal against the decision or order passed by the Commissioner of Customs, Central Excise and Service Tax, unless the appellant has deposited seven and a half per cent of the duty and penalty as imposed. In the case of the petitioner, while filing the appeal before the Appellate Tribunal, the petitioner did not deposit the amount as required by Section 35F of the Act. Therefore, the learned Appellate Tribunal has not committed any error in dismissing the appeal. Petition dismissed.
|