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2016 (8) TMI 125 - HC - Central ExciseWaiver of pre-deposit - Constitutional validity of amendment made in Section 35F of the Central Excise Act, 1944 - retrospective or prospective - Held that:- so far as question pertaining to Constitutional validity of the amendment and its retrospective effect or prospective effect are concerned, since such questions are not examined by us, liberty can be reserved to raise such issues at a later stage, in the event the appellants are unsatisfied with the decision of the Tribunal. We find that we need not address on the said aspects, except giving liberty to the appellants to agitate such questions as and when such controversies arise. The appeal filed by the appellants No. 1 and 2 shall be examined on merits by the Tribunal, after the deposit of the amount of ₹ 45 lakhs by the appellant – Company and such amount shall be deposited by the appellant No.1 – Company, within three weeks from today. The Tribunal shall decide the said appeal as early as possible, preferably within three months from the date of receipt of copy of this order.
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