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2015 (6) TMI 621 - HC - Central ExciseWaiver of pre deposit - Mandatory pre deposit - Held that:- Provision of Section 35F as amended vide Finance Act 2 of 2014 w.e.f 6th August, 2014 will have no application on the appeals which were filed and were pending before the Tribunal prior to the said date. - that if the language of the statute is simple and admits of only one meaning than no rule of interpretation is to be applied and the simple meaning has to be given effect to. - Tribunal has recorded that between 6th May, 2011 to 18th October, 2011 the clearance of pipes to the tune of 3,55,825 Kg. had been made, valued at ₹ 2.49 Crores and the assessee had not obtained registration from the Central Excise Department nor had paid the excise duty on the said transactions on the plea that the unit of the assessee is within the SSI limit. - no illegality in the order of the Tribunal asking the assessee to deposit ₹ 25.00 Lakhs. - Decided against assessee.
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