Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2016 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (6) TMI 472 - HC - Service TaxConstitutional validity of Section 35F of the Central Excise Act, 1944 - Minimum requirement of pre-deposit of 7.5% to file an appeal - Held that:- the Petitioner cannot afford the pre-deposit that might be ordered by the CESTAT, the Court finds the plea to be premature since there has been no occasion for the CESTAT to yet pass any order of pre-deposit. As already noticed, the CESTAT declined to hear the Petitioner’s appeal only because the Petitioner has instituted parallel proceedings in this Court by way of the present petition challenging, inter alia, the adjudication order dated 21st April 2014. The Petitioner cannot be allowed to bypass the statutory remedy available to it. The right course is for the Petitioner to revive/seek restoration of its appeal before the CESTAT accompanied by an application for condonation of delay in filing such restoration application seeking recall of the CESTAT's order dated 21st August 2015. The question of the Court in the present petition interfering with the show cause notices which led to passing of the above adjudication order also does not arise. The question whether the amended Section 35 F of the CE Act will apply to the Petitioner's appeal will be decided by the CESTAT in accordance with law. It will be open to the Petitioner, if it files the restoration application in the CESTAT not later than ten days from today along with an application for condonation of delay, to urge that the Petitioner was bonafide pursuing the present petition and that this factor should be taken into account while considering the prayer for condonation of delay in filing the restoration application. - Petition disposed of
|