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2016 (2) TMI 102 - CESTAT MUMBAI

2016 (2) TMI 102 - CESTAT MUMBAI - TMI - Maintainability of appeal - appellants were issued a notice for maintainable, as the Registry has noticed a defect that "proof of pre-deposit is insufficient" - Held that:- The appeal filed by the appellant is dismissed as non-maintainable for lack of compliance with the mandatory requirement under Section 35F. - Appeal No. E/86022/15 & E/86028/15 - Dated:- 30-11-2015 - Anil Choudhary, Member (J) And Raju, Member (T) For the Appellant : Shri. Ashok Kumar .....

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datory pre-deposit in their case. Crux of their argument was that the amended provisions of Section 35F have come into effect on 06.08.2014. While in these cases, the orders-in-original have been issued after the said amendment. The show-cause notices were issued on 07/02/2014 & 28/09/2012 respectively. In this regard their argument was that old Section 35F would be applicable and there is no requirement of mandatory pre-deposit in their case. 3. It is noticed that earlier in the case of sam .....

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na Rao (supra). We have gone through the said order. The said order is an interim order and has been passed in a writ petition wherein first point is vires of the amendment of Section 35F of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994. Second is retroactivity of this amendment viz., from 6th August 2014. In view of the fact that the High Courts have very wide jurisdiction particularly in writ petition and the fact that this is an interim order and no final judgment .....

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rt of Telangana and Andhra Pradesh and here again the issue has not been decided. Similar is the position in the case Super Threading (India) Pvt. Ltd. (supra). As far as the judgment of the Hon'ble Supreme Court in the case of Hossein Kasam Dada (supra) is concerned, we have already discussed in the earlier paragraph and in our view, the said judgment does not help the case of the appellants. On the contrary, it helps the Revenue to argue that the language of the second proviso to new Secti .....

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#39;ble Supreme Court's judgment in the case of Hossein Kasam Dada (supra) and as noted earlier, the said judgment helps the cause of Revenue and not the cause of the appellants. As far as this Tribunal's judgment in the case of Samages Pharma Pvt. Ltd. (supra) is concerned, it was entirely in different context where the right of appeal was restricted from an amount of ₹ 10,000/- to ₹ 50,000/- and it is in that context that this Tribunal has taken the said view and the said j .....

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