TMI Blog2015 (4) TMI 463X X X X Extracts X X X X X X X X Extracts X X X X ..... 14. Such a restriction will be violative of Article 14 of the Constitution of India. The amended provisions, thus, will apply to even those orders, which have been passed before the amendment was made effective. While issuing notices of the writ and the stay petition, the Division Bench had directed that, in the meantime, the appeal shall not be dismissed by the Tribunal, provided the petitioner complies with the condition of pre-deposit in terms of amending Section 35F, introduced with effect from 06.08.2014, within a period of four weeks. - No good ground to take a different view, at the stage of passing of an interim order. - Decided conditionally in favour of assessee. - D.B. CENTRAL EXCISE APPEAL NO.1/2015, D.B. CENTRAL EXCISE APPEAL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a facie case in their favour, and directed pre-deposit of 50%. Learned counsel appearing for the appellant submits that an amendment has been made to Section 35F with effect from 06.08.2014, which stipulates payment of 7.5% and 10% of duty for the first and subsequent appeals respectively. The new substituted provisions of Section 35F, are as follows:- Section 35F. Deposit of certain percentage of duty demanded or penalty imposed before filing appeal.- The Tribunal or the Commissioner(Appeals), as the case may be, shall not entertain any appeal- (i) under sub-section (1) of Section 35, unless the appellant has deposited seven and a half per cent of the duty, in case where duty or duty and penalty are in disputed, or penalty, where ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity through its Proprietor Vs. Union of India Ors.(D.B. Civil Misc. Writ Petition No.12232/2014), a Division Bench of this Court, considering the effect of new substituted provisions of Section 35F with effect from 06.08.2014, recorded an opinion that the effect of the amendment cannot be restricted only for those appeals which are filed after 06.08.2014. Such a restriction will be violative of Article 14 of the Constitution of India. The amended provisions, thus, will apply to even those orders, which have been passed before the amendment was made effective. While issuing notices of the writ and the stay petition, the Division Bench had directed that, in the meantime, the appeal shall not be dismissed by the Tribunal, provided the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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