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2016 (8) TMI 451 - HC - Service TaxSection 35F of the Central Excise Act, 1944 – pre-deposit - Held that: - On and after the enforcement of the provision of Section 35F of the Act, as amended, an appellant has to deposit the duty and penalty as stipulated and unless the appellant were to do so, the Tribunal shall not entertain any appeal. This provision would, therefore, indicate that it would apply to all appeals which would be filed on and from the date of the enforcement of Section 35F of the Act. Thus, If the appellants deposit the sum mandated by section 35F(1) with its provisos within a period of three months from the date of receipt of a copy of this order, the Tribunal shall entertain the said appeal and decide it on merits and in accordance with law. Once we broadly agree with Ms. Cardozo that the prescription as is carved out by section 35F would apply to all such appeals and stay applications as are referred to in the second proviso, then, it is not possible to agree with the appellant's senior counsel. More so, when the order-in-original was challenged in appeal which is filed in this case after 6th August, 2014, and the stay application was also after this date. Hence, the amended section is rightly applied to the above undisputed factual position. appeal allowed with a direction
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