Contact us   Feedback   Annual Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (6) TMI 621 - ALLAHABAD HIGH COURT

2015 (6) TMI 621 - ALLAHABAD HIGH COURT - TMI - Waiver of pre deposit - Mandatory pre deposit - Held that:- Provision of Section 35F as amended vide Finance Act 2 of 2014 w.e.f 6th August, 2014 will have no application on the appeals which were filed and were pending before the Tribunal prior to the said date. - that if the language of the statute is simple and admits of only one meaning than no rule of interpretation is to be applied and the simple meaning has to be given effect to. - Tribunal .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

se Appeal No. 102 of 2015 - Dated:- 14-5-2015 - Arun Tandon And Surya Prakash Kesarwani,JJ. For the Petitioner : A P Mathur For the Respondent : Ashok Singh, Sr SC ORDER Heard Sri A.P. Mathur, learned counsel for the appellant and Sri Ashok Singh, learned counsel for the department. This excise appeal under Section 35G of the Central Excise Act, 1944 is directed against the order of the Customs, Excise & Service Tax Appellate Tribunal, dated 19th January, 2015, whereby the Tribunal has requi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

t No. 2 of 2015 (sic) whereby deposit of 7.5% of the disputed amount before the Tribunal has been provided as the pre-deposit for making the appeal competent. Reference is also made to the judgment of Rajasthan High Court in the Case of Rajasthan State Industrial Development & Investment Corporation Limited Vs. Union of India and Others, Appeal No. 1 of 2015 decided on 12.2.2015 wherein a Division Bench has opined that in view of the amended Section 35F of U.P. Act No. 2 of 2014 (sic), the b .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

inance Act No. 2 of 2014. It requires deposit of 7.5% of disputed amount under Clause 1 and 2 and 10% of disputed amount under Clause 3 of Section 35F. A proviso has also been added. Amended Section 35F reads as follows : "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 a .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 the decision or order appealed against: Provided that the amount required to be deposite .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version