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2019 (1) TMI 913 - AT - Service TaxApplicability of mandatory provision of pre-deposit - Section 35 F of Central Excise Act - whether the amendment in Section 35F of the Central Excise Act would apply to the impugned appeal? - Held that:- The bare perusal of Section 35 of CEA makes it clear the wording is unambiguous. It opens with the words “the Tribunal or Commissioner (Appeals) as the case may be, shall not entertain any appeal unless the appellant deposits the percentage of demand a duty as is stipulated in clauses (i), (ii) of (iii) there under. The section further makes it clear that the amended provision would not apply to the appeals and the stay applications already pending before the appellate authority prior to the commencement of the Finance Act No.2 of 2014 dated 6th August, 2014. Thus, it becomes abundantly clear that the amendment for sure will apply to all the appeals filed on or after the said date (06.08.2014) - In the present case, admittedly, the impugned appeal has been filed after the said amendment. The lis for the purpose of Section 35 F begins with the filing of appeal before CESTAT and the Tribunal has to apply the second proviso to the amended Section 35 F of Central Excise Act. Apparently that appeal has been filed after 6th August, 2014. Resultantly, the amended section 35 F shall be applicable to the impugned lis - application disposed off.
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