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2018 (11) TMI 574 - AT - Service TaxWaiver of mandatory pre-deposit - maintainability of application - Held that:- The relevant provision for the purpose Section 73 (5) of Central Excise Act, 1944 has been amended w.e.f. 06/08/2014. Prior to the said amendment, the provision was giving a discretion to this Tribunal to consider the financial hardship and accordingly to determine the pre-deposit amount. However, post-amendment the said discretion has been curtailed and the pre-deposit of 7.5% of the demand confirmed has been made mandatory. Hon'ble High Court of Allahabad in the case of Ganesh Yadav vs. Union of India [2015 (7) TMI 304 - ALLAHABAD HIGH COURT] has held that the provisions of mandatory pre-deposit, as is stand post amendment Section 35F of the Finance Act, are not ultravires or unconstitutional. There is no direction for the Tribunal to order waiver of pre-deposit - application dismissed as not maintainable.
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