2015 (1) TMI 495 - AT - Central Excise

Maintainability of appeal - Non compliance of pre deposit order - Held that - As per the provisions of Section 35F of Central Excise Act, 1944 as amended in Finance Act, 2014, there is a mandatory requirement of pre-deposit of 7.5% of duty/penalty confirmed by way of impugned order. As statutory requirement has not been fulfilled by the appellants, we are not required to go into the merits of the case - Appeal not maintainable.

Summary

The judgment by Appellate Tribunal CESTAT Mumbai states that appeals were dismissed as non-maintainable because the appellants did not make the mandatory pre-deposit of penalties imposed on them as per Section 35F of the Central Excise Act, 1944. The appellants argued that the impugned order was passed without following natural justice principles, but the tribunal upheld the dismissal due to the statutory requirement not being fulfilled.