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2018 (2) TMI 13 - AT - Central ExciseCompliance with mandatory pre-deposit - section 35F of the Central Excise Act - Held that: - compliance of mandatory predeposit stands settled by the decision of the Hon’ble Madras High Court in the case of Dream Castle Vs. Union of India [2016 (5) TMI 672 - MADRAS HIGH COURT], where it was held that even the substantive provision of Section 35-F, after its amendment, is not capable of any other interpretation. Our conclusions on the first contention was not on the basis of the second proviso. Therefore, we need not even find out whether the second proviso is exhaustive about the exclusions, or whether the second proviso is a substantive provision in itself or the extent to which the second proviso would control the substantive provision - the appellant has to comply with the mandatory predeposit. Appeal dismissed - decided against appellant.
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