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Airef Engineers Pvt Ltd Versus The Commissioner of Service Tax

2016 (3) TMI 487 - DELHI HIGH COURT

Applicability of Section 35F of the Central Excise Act, 1944 - Waiver of pre-deposit - Appeals pending on the date of amendment before CESTAT - Held that:- in the absence of any saving clause qua the provision as it stood prior to the amendment, ther .....

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olhapur Canesugar Works Ltd. Vs. UOI, [2000 (2) TMI 823 - Supreme Court of India]. - Decided in favour of appellant - SERTA No. 5 of 2016 and CM Nos. 6655 of 2016 (for stay) and 6656 of 2016 (for exemption) - Dated:- 23-2-2016 - S. Muralidhar And Vib .....

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lication is disposed of. SERTA 5/2016 & CM No. 6655/2016 (for stay) 3. Notice. Mr. Satish Kumar, learned Senior Standing counsel for the Respondent accepts notice. 4. This appeal is directed against an order dated 22nd December 2015 passed by the .....

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of the issues raised in the present petition concerns the applicability of Section 35F of the Central Excise Act, 1944 ('CE Act') which talks of pre-deposit. This Section was amended vide the Finance Act, 2014 with effect from 6th August 2014 .....

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ppellant before the CESTAT were directed against Orders-in-Original dated 30th August 2013 and 9th October 2013 passed by the Commissioner, Central Excise. They had been filed along with applications for waiver of pre-deposit. While the appeal and ap .....

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behalf of the Appellant is that since there is no saving clause qua the provision as it stood prior to the amendment, there is as of date no provision in the CE Act which mandates pre-deposit in appeals pending before the CESTAT prior to 6th August 2 .....

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