TMI Blog2015 (11) TMI 1425X X X X Extracts X X X X X X X X Extracts X X X X ..... amendment to the cases pending before the date of amendment, Hon’ble Supreme Court considered the issue and interpreted the provisions. In the present case, the legislative intention clearly comes out from that second proviso and the section is very clear and provides that the amendment would not apply only to the stay applications and appeals pending before any appellate authority which means that any stay applications/ appeals filed on or after 06.08.2014, the amended section would be applicable. - contention of both the appellants that they are not liable to make mandatory penalty of 7.5%/10% as directed in the provisions of Section 35F cannot be accepted. However in the interest of justice, both the appellants are required to be giv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Honble Supreme Court in the case of Hoosein Kasam Dada (India) Ltd. Vs. The State of Madhya Pradesh and Ors. AIR1953SC221, 1983 (13) ELT1277(S.C). He submitted that the Honble Supreme Court took the view in this case that the amended Section cannot be applied to the cases where the lis had arisen prior to the date of amendment. 4. We have considered the submissions. 5. Hon ble Supreme Court was considering the provisions of Central Provinces and Berar Sales Tax Act, 1947. The relevant provisions before amendment and after the amendment are reproduced for better appreciation. 2. Section 22(1) of the Act was originally expressed in the following terms:- 22. (1) Any dealer aggrieved by an order under this Act may, in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ision or an order passed by an officer of Central Excise lower in rank than the 5[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 disput ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns that any stay applications/ appeals filed on or after 06.08.2014, the amended section would be applicable. 7. The very same issue had come up before this Tribunal earlier and this Tribunal vide Order No. A/1776-1777/14/CSTB/C-I dated 09.12.2014 had taken a view that the amended provisions would be applicable in respect of stay applications/appeals filed on or after 06.08.2014 8. In view of the above discussion, the contention of both the appellants that they are not liable to make mandatory penalty of 7.5%/10% as directed in the provisions of Section 35F cannot be accepted. However in the interest of justice, both the appellants are required to be given time to make the payment. Accordingly both appellants are directed to deposit t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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