Non-Compliance of Mandatory Pre-Deposit Leads to Dismissal of Appeal: CESTAT Remands Matter noting Fulfilment of Pre-deposit [Read Order]
The tribunal noted that the assessee had since completed the pre-deposit and directed the Commissioner (Appeals) to decide the appeal on merits.
![Non-Compliance of Mandatory Pre-Deposit Leads to Dismissal of Appeal: CESTAT Remands Matter noting Fulfilment of Pre-deposit [Read Order]](https://images.taxscan.in/h-upload/2025/08/19/2078202-cestat-chandigarh-pre-deposit-taxscan.webp "Non-Compliance of Mandatory Pre-Deposit Leads to Dismissal of Appeal: CESTAT Remands Matter noting Fulfilment of Pre-deposit [Read Order]")
The Chandigarh Bench of Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) remanded the matter to the Commissioner (Appeals), after setting aside the order that had dismissed the assessee’s appeal for non-compliance with the mandatory pre-deposit under Section 35F of the Central Excise Act, 1944.
Prime Cable, appellant-assessee, challenged the order dated 30.05.2023 passed by the Commissioner (Appeals), where the appeal was dismissed as non-maintainable because the appellant had failed to make the mandatory pre-deposit under Section 35F of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994.
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The assessee counsel contended that the Commissioner (Appeals) had dismissed the appeal without examining it on merits, solely because the assessee had not made the mandatory pre-deposit under Section 35F of the Central Excise Act, 1944 prior to filing the appeal.
He further stated that the assessee had since fulfilled the pre-deposit requirement and requested that the appeal be remanded to the Commissioner (Appeals) for a decision on merits.
The Authorized Representative for the department stated that they had no objection to the remand, given that the appellant had completed the mandatory pre-deposit under Section 35F of the Central Excise Act, 1944.
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A single member bench comprising S.S.Garg (Judicial Member) observed that the assessee had made the mandatory pre-deposit under Section 35F of the Central Excise Act, 1944.
It set aside the earlier order and remanded the appeal to the Commissioner (Appeals) to decide on merits, following natural justice, and to pass a reasoned order within three months of receiving the certified copy.
The appeal was allowed by way of remand.
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