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2015 (6) TMI 110 - HC - CustomsWaiver of pre deposit - mandatory pre deposit - applicability of amended provisions to the old matters - Held that:- the effect of the amendment cannot be restricted only for those appeals which are filed after 06.08.2014. Such a restriction will be violative of Article 14 of the Constitution of India and taking note off the amendment introduced from 6th August, 2014, interim protection has been granted provided the appellant deposits 10% of the adjudicated amount in terms of the amendment of Sec. 35F, recovery proceedings in furtherance thereto have been kept in abeyance and that has been relied upon by the coordinate Bench of this Court in DB Central Excise Appeal [2015 (4) TMI 463 - RAJASTHAN HIGH COURT]. - Partial stay granted.
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