Pre-Deposit Waiver Denied for CESTAT Appeal u/s 35F of Excise Act: Delhi HC Grants Extension Till 31...

The Delhi High Court has granted an extension for remaining payment after a pre-deposit waiver was granted by CESTAT under the Excise Act. This decision showcases a practical approach by the court to balance statutory compliance with a taxpayer's genuine financial difficulties. While pre-deposits are a prerequisite for appeals, the court acknowledged the need for flexibility, allowing the taxpayer more time to meet their obligations without jeopardizing their right to appeal, ensuring due process and fair play.