Mandatory Condition of Pre-Deposit u/s 35F of CEA to file Appeals before CESTAT cannot be Waived in Writ Jurisdiction: Allahabad HC [Read Order]

Mandatory condition of pre-deposit u/s 35F of CEA to file appeals before CESTAT cannot be waived in writ jurisdiction, rules Allahabad HC
Mandatory Condition of Pre-Deposit us 35F of CEA - Appeals - CESTAT - Writ Jurisdiction - Allahabad HC - TAXSCAN

In a recent ruling the Allahabad High Court held that the mandatory condition of pre-deposit under Section 35F of the Central Excise Act, 1944 (CEA) to file appeals before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) cannot be waived in the writ jurisdiction. The petition was filed under Article 226 of the Constitution…

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