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2018 (3) TMI 1427 - HC - Central ExciseCompliance with pre-deposit - Section 35F of the Central Excise Act, 1944 - Held that: - In the matter of Suvidha Signs Studios Pvt. Ltd. v. Union of India [2016 (5) TMI 85 - DELHI HIGH COURT] the petitioner therein failed to comply with the statutory mandatory requirement of depositing the 7.5% of the demand of duty and penalty and therefore, the appeal of the petitioner therein was dismissed. Similar is the view taken in the matter of Pioneer Corporation v. Union of India [2016 (6) TMI 437 - DELHI HIGH COURT], where it was held that the jurisdiction of the High Court under Article 226 of the Constitution to grant relief notwithstanding the amended Section 35F cannot possibly be taken away, the Court is of the view that the said power should be used in rare and deserving cases where a clear justification is made out for such interference. Petition dismissed.
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