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2019 (10) TMI 493 - UTTARAKHAND HIGH COURTMaintainability of appeal - requirement with the pre-deposit - appellants-writ petitioners had availed their appellate remedy under Section 35B of the Central Excise Act - HELD THAT:- The pre-amended Section 35F required the entire duty demanded by the adjudicating authority to be deposited, and conferred powers on the Commissioner (Appeals) or the Tribunal, in terms of the first proviso, to dispense with such deposit, subject to such conditions as it deemed fit to impose to safeguard the interests of Revenue. Instead of requiring the appellant to deposit the entire duty as demanded in the adjudication order and in conferring discretion on the Tribunal, subject to such conditions as it may deem fit to impose with a view to safeguard the interests of the revenue, to waive such a requirement, Parliament thought it fit to substitute Section 35F and prescribe a sum, equivalent to 7 ½ percent of the disputed duty, to be deposited for an appeal to be entertained. Appeal dismissed.
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