Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2016 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (9) TMI 676 - KERALA HIGH COURTWaiver of pre-deposit - mandatory pre-deposit - constitutional validity of Sec.35F of the Act - The Tribunal heard the matter and passed an order, holding that Sec.35F would apply to the case of the petitioner irrespective of the fact that the proceedings commenced prior to 06/08/2014, the date on which amendment was brought in force. - Held that:- by virtue of Circular No.984/08/2014-CX dated 16/09/2014, clarification has been issued by the Government of India, Ministry of Finance, that the amended provisions apply to appeals filed after 06/08/2014. Sections 35F of the Central Excise Act, 1944 and 129F of the Customs Act, 1962 contain specific saving clause to state that all pending appeals/stay applications filed till the enactment of the Finance Bill shall be governed by the aforesaid provisions. In the said circumstances, I do not think that a case has been made out for challenging the constitutional validity of Sec.35F. - the petitioners are liable to deposit 7.5% or 10%, as the case may be, for preferring appeals before the Commissioner (Appeals) or the Tribunal. - Decided against the appellant.
|