2025-VIL-519-CESTAT-ALH-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Mandatory pre-deposit, Appeal, Dismissal, Remand - The appellant filed an appeal against the order-in-appeal passed by the Commissioner (Appeals) dismissing their appeal for non-compliance with the mandatory pre-deposit requirement under Section 35F of the Central Excise Act, 1944 - Whether the appeal can be entertained by the Tribunal when the appellant has deposited the mandatory pre-deposit as required under Section 35F of the Central Excise Act, 1944 - HELD - The appellant has deposited the mandatory pre-deposit of 10% of the disputed amount as required under Section 35F of the Central Excise Act, 1944 for consideration of the appeal by the Tribunal - The Commissioner (Appeals) had dismissed the appeal solely on the ground of non-compliance with the mandatory pre-deposit requirement without considering the merits of the case - Once the appellant has complied with the pre-deposit requirement, the appeal cannot be dismissed merely on this ground, and the matter needs to be remanded to the Commissioner (Appeals) for consideration on merits. The Tribunal relied on the principle that the requirement of mandatory pre-deposit cannot be waived or relaxed, and the appellate authority is bound to entertain the appeal if the pre-deposit is made. The Tribunal directed the Commissioner (Appeals) to decide the appeal on merits within three months - the matter is remanded to the Commissioner (Appeals) for de novo consideration on merits - The appeal is allowed - Whether the requirement of mandatory pre-deposit under Section 35F of the Central Excise Act, 1944 can be waived or relaxed by the appellate authority - HELD - The requirement of mandatory pre-deposit under Section 35F of the Central Excise Act, 1944 is a statutory requirement that cannot be waived or relaxed by the appellate authority. The Tribunal relied on various judicial precedents to hold that the mandatory pre-deposit condition is absolute and peremptory in nature, and the appellate authority has no discretion to waive or reduce the pre-deposit amount - The Board's clarification regarding the mode of payment for pre-deposit is retrospective in nature, as it merely clarifies the existing provisions of the statute. Therefore, the appellant was required to comply with the mandatory pre-deposit requirement as per the statutory provisions and the clarification issued by the Board - The requirement of mandatory pre-deposit under Section 35F of the Central Excise Act, 1944 cannot be waived or relaxed by the appellate authority.
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