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2015 (9) TMI 731 - CESTAT NEW DELHIWaiver of pre deposit - Mandatory pre deposit - Held that:- even prior to 6-8-2004 the appellants did not have an “unfettered” right to appeal inasmuch as that right was fettered to the extent that the appellant was, pending appeal, required to deposit the duty demanded or penalty levied. In terms of the amended Section 35F, the appellant’s right to appeal is fettered only to the extent that the appellant is required to deposit seven and a half percent/ten percent of the duty or penalty as the case may be. Thus it can be nobody’s case that the amended Section 35F has fettered the appellant’s right to appeal to a degree higher than before. - amended Section 35F by requiring the appellant to deposit only 7.5%/10% of duty or penalty as the case may be, has in no way prejudiced the appellants right to appeal vis-à-vis their right to appeal as it existed prior to 6-8-2014. See in this light the amended Section 35F does not run foul of any of the case laws cited by the appellants even if the appellants interpretation of those case laws is accepted. Indeed CESTAT registry would have had no objection if these appeals were filed with full deposit of full duty or penalty. CESTAT cannot entertain any appeal filed on or after 6-8-2014 without the mandatory pre-deposit as per the provisions of Section 35F as amended w.e.f. 6-8-2014. - Decided against assessee.
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