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2019 (6) TMI 946 - HC - Central ExciseImposition of penalty under Rule 209A read with Rule 26 of the Central Excise Rules, 2002 - HELD THAT:- This Court is of the opinion that the petitioners are entitled to relief in view of the consistent view taken in this regard by the Courts. In Suvidhe Ltd. v. UOI, 1996 (82) E.L.T. 177 (Bom.), it was held that the amount paid as pre-deposit, for pursuing the appellate remedy or for any other reason mandated by law, cannot be treated as a tax as that is only a condition for pursuing the appellate remedy. The petitioners’ contention that they are entitled to interest from the date of the final order of the CESTAT, is justified and warranted. As to the second submission made with respect to the invalidity of Section 35FF on account of its prospective nature, the Court recollects that the provisions of law ought not to be read in a manner so as to invalidate them. The writ petition is allowed.
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