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2016 (11) TMI 1339 - CESTAT HYDERABADPre-deposit - Section 35 F of the Central Excise Act, 1944 /Section 129E of the Customs Act,1962 - Held that: - it is mandatory for appeals filed after 06-08-2014 to make pre-deposit of prescribed percentage of duty demanded or penalty imposed before filing appeal, as mandated in Section 35F of the Central Excise Act,1944 / Section 129E of the Customs Act,1962 and as made applicable to Service Tax matters vide Section 83 of Finance Act,1994. There is no provision whatsoever in the said statutory provisions for any waiver, or relaxation or condonation of such pre-deposit for any reason including financial hardship or having good prima facie case on merits etc. The appeals filed by appellants herein above are not maintainable and are rejected in limine.
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