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2016 (5) TMI 85 - DELHI HIGH COURT

2016 (5) TMI 85 - DELHI HIGH COURT - 2016 (336) E.L.T. 274 (Del.) - Waiver of pre-deposit - Constitutional Validity of Section 35F of the CE Act - Mandatory provision to deposit 7.5% of the demand of duty and penalty for entertainment of appeal - No pre-deposit had been made till that date - Held that:- this Court is not inclined to entertain a challenge to the constitutional validity of Section 35F of the CE Act. As the petitioner having failed to comply with the statutory mandatory requirement .....

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Dated:- 25-4-2016 - S. Muralidhar And Vibhu Bakhru, JJ. For the Petitioner : Mr Abdhesh Chaudhary, Advocate For the Respondents : Mr Vivekanand Mishra, Senior Standing counsel Mr Satish Kumar, Senior Standing counsel ORDER CM No. 14433/2016 1. Allowed, subject to all just exceptions. W.P.(C) 3380/2016 & CM APPL. 14432/2016 2. This is a petition filed by the Petitioner seeking, inter alia, to challenge the order dated 30th March, 2015 passed by the Commissioner of Central Excise, Delhi. The p .....

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appeal to be entertained. The CESTAT in its impugned order dated 27th November 2015 noticed that no pre-deposit as against the compulsory deposit of 7.5 % of the penalty of ₹ 42 lakhs had been made till that date. Accordingly the Petitioner's appeal was dismissed. 4. The Petitioner also challenges the validity of Section 35F of the CE Act to the extent it mandates a pre-deposit of 7.5% of the demand of duty and penalty for the appeal to be entertained. This provision is similar to Sect .....

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