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2016 (3) TMI 487 - HC - Service TaxApplicability of Section 35F of the Central Excise Act, 1944 - Waiver of pre-deposit - Appeals pending on the date of amendment before CESTAT - Held that:- in the absence of any saving clause qua the provision as it stood prior to the amendment, there is as of date no provision in the CE Act which mandates pre-deposit in appeals pending before the CESTAT prior to 6th August 2014, the Appellant has a statable case on the strength of the decision of the Constitution Bench of the Supreme Court in Kolhapur Canesugar Works Ltd. Vs. UOI, [2000 (2) TMI 823 - Supreme Court of India]. - Decided in favour of appellant
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