Neutral Citation No. - 2025:AHC-LKO:9273 Court No. - 7 Case :- WRIT TAX No. - 75 of 2025 Petitioner :- M/S D.K. Associates 202,Bhardwaji, Shahjahanpur Thru. Its Partner Gunjan Gupta Respondent :- Commissioner (Appeals ) Customs, Cgst And Central Excise Lko. And 2 Others Counsel for Petitioner :- Ankit Pande Counsel for Respondent :- Dipak Seth Hon'ble Pankaj Bhatia,J. 1. Heard learned Counsel for the petitioner as well as Sri Anindya Shashtri, who has filed Vakalatnama on behalf of the opposite parties. The Vakalatnama is taken on record. 2. The present petition has been filed challenging the order dated 30.09.2024, whereby the appeal preferred by the petitioner being Appeal No.610-ST/ 2023 was dismissed on the ground of non-compliance of pre-deposit of 7.5% as prescribed under Section 35-F of the Central Excise Act as adopted in the Finance Act by virtue of Section 85 of the Finance Act. 3. The contention of the Counsel for the petitioner is that the prescription under Section 35-F is that the appeal shall not be entertained unless the amount as prescribed under the said section is deposited. He further argues that no time limit has been fixed for deposit of the amount. He further argues that the amount has already been deposited by the petitioner. 4. Considering the fact that the bar for entertainment of an appeal is till the deposit has been made and now the deposit has been made, the order impugned dated 30.09.2024 is quashed. The writ petition is allowed. 5. The matter is remanded to the appellate authority to hear the appeal on merit subject to verify the fact that the amount as prescribed under Section 35-F has been deposited. Order Date :- 13.2.2025 akverma Digitally signed by :- ASHOK KUMAR VERMA High Court of Judicature at Allahabad, Lucknow Bench