CESTAT Chennai Sets Aside Excise Appeal Rejection as Pre-Deposit Exceeded Requirement

Sameer-Center For Electromagnetics Vs Commissioner of GST And Central Excise (CESTAT Chennai) The appeal arose against an Order-in-Appeal dated 25.07.2016 by which the Commissioner (Appeals) dismissed the appellant’s appeal as not maintainable on the ground that the mandatory pre-deposit requirement under Section 35F of the Central Excise Act, 1944, read with Section 83 of the Finance Act, 1994, had not been complied with. The appellant contended before the Tribunal that the Commissioner (Appeals) had rejected the appeal solely on the alleged failure to satisfy the pre-deposit condition ...