TMI Blog2015 (2) TMI 421X X X X Extracts X X X X X X X X Extracts X X X X ..... a cardinal principle of statutory interpretation that while incorporating a statute or a provision into the existing statute, the Legislatures are fully aware of the position of law as was prevailing on the date of new legislation or bringing the change into the existing legislation. We find the law i.e. amended Sec.35F of CEA,1944 is very clear and unambiguous and the intention of the legislature is also loudly made clear about its applicability. co-ordinate Bench at Mumbai in M/s Bhatia Global Trading Ltd. Vs. Commissioner Customs(Preventive),Mumbai(2015 (1) TMI 326 - CESTAT MUMBAI) has dismissed the Appeals filed after 06.08.2014 for non-compliance with the statutory requirement of pre-deposit - Decided against assessee. - Stay Petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the matter was adjourned to 05th of January, 2015. 3. The Ld. Sr. Advocate submits that all these appeals have been filed against the respective orders which were passed prior to the amendment to Section 35F of CEA, 1944. Accordingly, the amended Section 35F of CEA,1944 which came into force from 06.08.2014 would not be applicable to theses appeals filed against such orders. In support of his contention the Ld. Sr. Advocate referred to the judgment of the Hon ble Supreme Court in the case of Hosein Kasam Dada (India) Ltd. Vs. State of M.P. -1983 (13) ELT 1277 (SC). 4. The Ld. A.R. for the Revenue on the other hand submitted that the said judgment of the Hon ble Supreme Court has been discussed in the later judgments of the Hon ble Su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assed by an officer of Central Excise lower in rank than the [Principal Commissioner of Central Excise or Commissioner of Central Excise]; (ii) against the decision or order referred to in clause (a) of sub-section (1) of section 35B, unless the appellant has deposited seven and a half per cent. of the duty, in case where duty or duty and penalty are in dispute, or penalty, where such penalty is in dispute, in pursuance of the decision or order appealed against; (iii) against the decision or order referred to in clause (b) of sub-section (1) of section 35B, unless the appellant has deposited ten per cent. of the duty, in case where duty or duty and penalty are in dispute, or penalty, where such penalty is in dispute, in pursuance of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he intention of the legislature is also loudly made clear about its applicability. Needless to emphasize, the Tribunal is a creature of the statute and accordingly bound by the statute as has been held recently by the Hon ble Andhra Pradesh High Court in the case of Maa Mahamaya India Ltd. Vs. CCE, C ST, Vishakhapatnam-I 2014(310) ELT 244(A.P.). Also, we find that the co-ordinate Bench at Mumbai in M/s Bhatia Global Trading Ltd. Vs. Commissioner Customs(Preventive),Mumbai(supra) has dismissed the Appeals filed after 06.08.2014 for non-compliance with the statutory requirement of pre-deposit. In view of the above, these appeals are not maintainable and accordingly, the same are dismissed. (Dictated and pronounced in the open Court) - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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