2016 (1) TMI 689 - AT - Central Excise

Waiver of pre-deposit of 7.5% of the duty demanded seeked - Held that - In terms of Section 35F, any appeal filed before the Tribunal must be accompanied by pre-deposit of 7.5% of the duty or penalty as the case may be. This being mandatory requirement under Central Excise Law, there is no provision for waiver of pre-deposit. Accordingly, the Miscellaneous Application is dismissed and appeal is non-maintainable.

Summary

The appellants filed a miscellaneous application seeking waiver of pre-deposit of 7.5% of duty demanded in an order. The Tribunal dismissed the application, stating that pre-deposit is mandatory under Central Excise Law and there is no provision for waiver. The appeal was deemed non-maintainable.