2026-VIL-670-UTR-CE
  1. Home
  2. 2026-VIL-670-UTR-CE

CENTRAL EXCISE High Court Cases

Central Excise - Mandatory Pre-deposit for Appeal - Cumulative Compliance of pre-deposit requirement – Rejection of appeal before the Commissioner (Appeals) on the ground that the Appellant had not complied with the mandatory pre-deposit requirement. Subsequently, when the Appellant filed a further appeal before the Tribunal, the Tribunal dismissed it on the ground that the Appellant had failed to deposit the required percentage at the First appellate stage, and therefore the appeal was not maintainable. The Appellant contended that it had deposited a portion of the required amount at the first appellate stage and deposited the remaining amount before the Tribunal, thereby fully satisfying the statutory pre-deposit requirement - Whether the pre-deposit made at the First appellate stage should be taken into account while reckoning compliance with the mandatory pre-deposit requirement for appeal before the Tribunal under Section 35F of the Central Excise Act, 1944 – HELD - The mandatory pre-deposit requirement for a second appeal before the Tribunal is inclusive of the deposit already made at the First Appellate stage and that the Appellant is not required to deposit a fresh amount in addition to the earlier deposit - Since the Tribunal and the Commissioner (Appeals) had dismissed the appeal on technical grounds without considering the merits, both orders are set aside. Accordingly, the impugned orders of the Tribunal and the Commissioner (Appeals) are set aside and the matter is remitted back to the Commissioner (Appeals) for deciding the appeal on its merits - The appeal stands disposed of
Download File
show more Judgements  

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Kasi Viswanathan V

Weekly Summary

VIL Video

GSTAT Filing Near: Closing Resolutions...
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Security-Code
New Code?

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Security-Code
New Code?

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?