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Waiver of pre deposit - whether pre-deposit of 7.5% of the impugned service tax liability in terms of Section 35F (as amended w.e.f. 06.08.2014 of the Central Excise Act 1944 read with Section 83 of the Finance Act, 1994 is required to be made while filing appeals against order-in-original dated 30.09.2014 when the Show Cause notice in respect thereof was issued before 06.08.2014 - Held that:- Allahabad High Court after inter alia considering the judgements of Kerala High Court in the case of Muthoot Finance Ltd. Vs. Union of India & Ors [2015 (3) TMI 634 -Kerala High Court] and Andhra Pradesh High Court in the case of K Rama Mohanarao Vs. Union of India (2015 (4) TMI 813 - ANDHRA PRADESH HIGH COURT) and the judgement of Supreme Court in the case of Hoosein Kasam Dada (India) Ltd. (supra) came to a clear finding that mandatory pre-deposit is required to be made in respect of the appeals filed on or after 06.08.2014.

Defect memos requiring the appellants to make pre-deposit in terms of Section 35F of the Central Excise Act, 1944 (as amended with effect from 06.08.2014) read with Section 83 of the Finance Act, 1994 is upheld - Decided against assessee.


 

 

 

 

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