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2021 (12) TMI 480 - HC - Central ExciseMaintainability of appeal - non-compliance with the mandate of pre-deposit - Section 35-F of the Act - HELD THAT:- As per sub-clause (1) to Section 35-F, it is made mandatory that the Tribunal or the Commissioner (Appeals), as the case may be, shall not entertain any appeal if the appellant has not deposited 7½ per cent of the duty demanded or 10% of the duty, as the case may be. If the deposit is not made by the appellant as mandated in the said section, the Commissioner or the Tribunal is justified in dismissing the same in limine. In this case, admittedly, the appellant has not remitted the pre-deposit as stated in Section 35-F of the Act. Even though the order of the CESTAT is sustained, the appellant is granted three months time from today to comply with the condition of payment as mandated under Section 35F of the Act - Appeal disposed off.
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