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M/s Arjun Industries Limited Versus The Commissioner of Customs, Jaipur

2015 (6) TMI 110 - RAJASTHAN HIGH COURT

Waiver of pre deposit - mandatory pre deposit - applicability of amended provisions to the old matters - Held 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 and taking note off the amendment introduced from 6th August, 2014, interim protection has been granted provided the appellant deposits 10% of the adjudicated amount in terms of the amendment of Se .....

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ed out by the office are overruled. Heard on admission. Counsel for the appellant submits that against the order of the Commissioner, Central Excise, appeal came to be preferred before the Customs, Excise & Service Tax Appellate Tribunal, New Delhi alongwith a stay application and that came to be decided by an order dt.08/09/2014 directing the appellant to deposit 50% of the duty of customs and also of excise within a period of 8 weeks from today and report compliance on 11/11/2014 and subje .....

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er impugned dt.09/03/2015, though recalled and restored the appeal but initiated recovery proceedings against the appellant for non-compliance of the stay order dt.08/09/2014. Counsel 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 penal .....

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oner 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 percent of t .....

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of this section duty demanded shall include,- (i) amount determined under Section 11D; (ii) amount of erroneous Cenvat credit taken; (iii)amount payable under Rule 6 of the Cenvat Credit Rules, 2001, or the Cenvat Credit Rules, 2002 or the Cenvat Credit Rules, 2004. Counsel submits that in other identical appeals, this Court, even in the case where the order has been passed prior thereto, has taken note of the amendment notification dt.6th August, 2014 and granted indulgence in Paramount Securit .....

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