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TMI Blog2015 (5) TMI 837X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned order dated 10.11.2014 passed by the Cestat Ahmedabad and modifying the same and directing the Tribunal to hear the case of the petitioner without any predeposit. (B) Pending petition Your Lordships be pleased to stay the implementation of the impugned order dated 10.11.2014 (C) Ex-parte ad-interim relief in terms of prayer B above may kindly be granted pending the admission and final disposal of the present petition." 2. By order dated 10.11.2014 passed by the Tribunal, West Zonal, Ahmedabad, rejected the appeal and stay application on the ground that after 8.9.2014 amendment has taken in Section 35F of the Central Excise Act, 1944 and as per the amended Section, the appellant is required to deposit an amount equivalent to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant 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 a decision or an order passed 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) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal of the appellant before the CESTAT would not be maintainable in absence of deposit of an amount equivalent to 7.5% of the confirmed amount of duty liability. The other aspect of the matter is that if the argument of the learned counsel for the petitioner is accepted then he is required to pre-deposit 100% of the excise duty levied on him as he has not filed any waiver application under the old provision before the Tribunal exempting him from making any pre-deposit. The Legislature has granted benefit to the assessees by fixing pre-deposit equivalent to 7.5% or 10% of the confirmed amount of duty liability as per the provisions of Section 35F of the Central Excise Act, 1944. Therefore, we do not find any illegality in the impugned orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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