TMI Blog2016 (6) TMI 13X X X X Extracts X X X X X X X X Extracts X X X X ..... er cases, to the extent of 50% of the demand - Held that:- taking into consideration the amendment brought through the Finance Act, 2014 that condition of pre-deposit of 7.5% of the amount of duty without any provision for exemption has been provided and various orders, the orders passed by the Commissioner/ CESTAT need interference. Thus, on deposit of 15% of the amount of duty or the penalty, as the case may be, appeals would be heard by the Commissioner/ CESTAT. The amount of 15% of the duty or the penalty, as the case may be, would be deposited within a period of one month from today. - Appeals disposed of - DB Central Excise (Service Tax) Appeal No. 7/2013, DB Excise(Service Tax) Appeal No. 1/2014, DB Central Excise Appeal No. 2/2004, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or to amendment also, however, with a provision to seek exemption by maintaining an application by the assessee. The Commissioner/ CESTAT, while accepting the application/s in part, directed the assessee to deposit the amount of duty at a higher rate than provided under the Finance Act, 2014. Learned counsel appearing for the assessees submit that in few cases, this court has passed interim order directing the assessee to pay 7.5% or 10% of the amount of duty or the penalty, as the case may be, and on its payment, a direction is given for hearing of appeal. The prayer is made to decide these appeals/ writ petitions with the same directions as are given in the cases of M/s Jain Poles Industries anr versus Union of India ors on 2.3.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner/ CESTAT on the applications for exemption from pre-deposit. In view of above, so far as challenge to second proviso to section 35F of the Act of 1944 is concerned, it is not accepted. The issue now remains regarding orders passed by the Commissioner/ CESTAT on the applications submitted by the assessee to seek exemption from the condition of pre-deposit. The Commissioner/ CESTAT have passed orders to exempt condition of pre-deposit to some extent. In few cases, it has been directed to deposit upto 25% of the amount of duty and, in some other cases, to the extent of 50% of the demand. Taking into consideration the legislative intent in making amendment in the year 2014, we find that due to the condition of predeposit and di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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