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2015 (2) TMI 421 - AT - Central ExciseWaiver of pre deposit - Non complaince of pre deposit - Appeal dismissed for non prosecution - Held that:- A plain reading of the Section 35 makes it abundantly clear that the Tribunal or Commissioner shall not entertain any appeal under Section 35 unless the appellant has made pre-deposit of applicable amount mentioned in the said provision. Therefore, in terms of the amended Section 35F of CEA,1944 w.e.f. 06th August, 2014, this Tribunal is barred from entertaining any appeal unless pre-deposit as mentioned in Section 35F is complied with. It is a cardinal principle of statutory interpretation that while incorporating a statute or a provision into the existing statute, the Legislatures are fully aware of the position of law as was prevailing on the date of new legislation or bringing the change into the existing legislation. We find the law i.e. amended Sec.35F of CEA,1944 is very clear and unambiguous and the intention of the legislature is also loudly made clear about its applicability. co-ordinate Bench at Mumbai in M/s Bhatia Global Trading Ltd. Vs. Commissioner Customs(Preventive),Mumbai(2015 (1) TMI 326 - CESTAT MUMBAI) has dismissed the Appeals filed after 06.08.2014 for non-compliance with the statutory requirement of pre-deposit - Decided against assessee.
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