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2016 (12) TMI 1035 - AT - Central ExcisePre-deposit - applicability of percentage of deposit as existed prior to amendment - Whether the appellant’s right of appeal continues to be governed by the appellate provisions of the Central Excise Act, 1944 as they existed on the date of issuance of the show cause notice viz. April 1, 2014 and the provisions of Section 35F substituted with effect from August 6, 2014 have no application in its case? - Held that: - Prima facie we are of the view that to reduce the litigation the law as in force prior to 06.08.2014 is invocable to the present applications without multiplying the pendency and accordingly these stay applications are disposed by this common order for similar facts involved - reliance placed on the decision of the case of Anjani Technoplast Ltd. Versus The Commissioner of Customs [2015 (10) TMI 2446 - DELHI HIGH COURT], where it was held that Section 35 F indicated that on and after the date of its enforcement an Assessee in appeal was required to deposit the stipulated percentage of duty and if it failed to do so, CESTAT shall not entertain the appeal. Petition disposed off - decided in favor of petitioner.
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