Brahmaputra Rolling Mills Pvt. Ltd. v. Guwahati
Case brief
What is this about?
The appellate court dismissed three appeals as non-maintainable. The respondents failed to deposit the mandatory 7.5% pre-deposit under Section 35F of the Central Excise Act despite multiple opportunities, and thus were not entitled to hear the appeal.
What did the court decide?
Appeals dismissed as non-maintainable due to non-deposit of mandatory pre-deposit under Section 35F of the Central Excise Act, 1944.