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2015 (10) TMI 2533 - HC - Service TaxWhether under the unamended provision of Section 35F, it was obligatory for the appellants to deposit the entire amount covered by the demand or penalty order unless waiver is sought for and granted by the Appellate Tribunal for reasons in terms of the statutory provisions as it then stood - Held that:- we have bestowed our anxious consideration to the different aspects of the matter and are of the firm view that the question whether an appeal is to be entertained or whether the appeal fails on account of non-compliance of any statutory prescription is, at the first instance, with the statutory Appellate Authority. Therefore, the question whether the appeals by the writ petitioners against the tax demanded or penalty, would be governed under the substituted Section 35F with effect from 6-8-2014 or under the earlier provision is a matter to be considered after hearing the necessary parties by the Appellate Tribunal. The Appellate Tribunal ought to take up the appeals which have been instituted by the writ petitioners and hear them and the Revenue on the issue regarding deposit. What will be required to be considered as the first question would be as to whether the provision for deposit will be governed by Section 35F before its substitution with effect from 6-8-2014 or such deposit has to be governed by the substituted provision in terms of the substitution made as per Finance (No. 2) Act, 2014. The question whether the second proviso to the substituted Section 35F has any bearing on such question is also for the Tribunal to decide at the first instance. If it is held that the provisions of Section 35F before its substitution would govern the appeals, the Tribunal will take up any application for waiver of part or whole of the pre-deposit and also any application for stay. The directions contained in the impugned judgment are modified to the aforesaid extent and it is directed that the Appellate Tribunal shall not reject any of the appeals of the writ petitioners without deciding the aforesaid issue. The Tribunal will ensure that it decides the matter untrammelled by anything stated in the judgment of the learned Single Judge. Let this be done within a period of one month from the date of receipt of a copy of this judgment. - Appeals disposed of
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