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2016 (3) TMI 487 - DELHI HIGH COURT

2016 (3) TMI 487 - DELHI HIGH COURT - 2016 (334) E.L.T. 9 (Del.) , 2016 (42) S.T.R. 4 (Del.) - 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, 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 2014, the Appellant has a st .....

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M No. 6656/2016 (for exemption) 1. Exemption allowed subject to all just exceptions. 2. The application 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 Customs, Excise and Service Tax Appellate Tribunal ('CESTAT') requiring the Appellant to make a pre-deposit of sum of ₹ 3 crores within eigh .....

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e of amendment before the CESTAT. 6. As it transpires in the present case, the appeals by the Appellant 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 applications were pending, Section 35F of the CE Act, as it stood then, was substituted with effect from 6th August 2014 by the present Section 35F of the CE .....

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