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2016 (8) TMI 439 - AT - Central ExciseWhether there is a case for modification of Final Order dated 28.11.2014 of the Tribunal ordering for pre-deposit of ₹ 7,50,000/- for admission of appeal before the Commissioner (Appeals) or not - Availability of amended provisions of Section 35F introduced w.e.f. 6.8.2014 - Held that:- the amended provisions of Section 35F has come into force only we.f. 6.8.2014 but the impugned order was passed by the Commissioner (Appeals) on 26.03.2014 and the appeal before the Tribunal was filed on 4.7.2014. The Hon'ble Delhi High Court in the case of Anjani Technoplast Ltd. Vs. Commissioner of Customs [2015 (10) TMI 2446 - DELHI HIGH COURT], considered the same issue and held that what is to be seen is the date of filing of the appeal. If the appeal is filed on or after 6.8.2014, then the conditions stipulated in the amended Section 129E of the Act (Customs Act) has to be fulfilled for the appeal to be entertained. Section 35F of the Central Excise Act now under consideration is on the same footing as Section 129E of the Customs Act. - Decided against the appellant
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