TMI Blog2016 (8) TMI 125X X X X Extracts X X X X X X X X Extracts X X X X ..... itate such questions as and when such controversies arise. The appeal filed by the appellants No. 1 and 2 shall be examined on merits by the Tribunal, after the deposit of the amount of ₹ 45 lakhs by the appellant – Company and such amount shall be deposited by the appellant No.1 – Company, within three weeks from today. The Tribunal shall decide the said appeal as early as possible, preferably within three months from the date of receipt of copy of this order. - WRIT APPEAL NO.4856/2015(T-TAR) AND WRIT APPEAL NO.836/2016 - - - Dated:- 28-6-2016 - MR. JAYANT PATEL AND MR. B.SREENIVASE GOWDA, JJ. FOR THE APPELLANT : SRI. G. SHIVADASS, ADV. FOR THE RESPONDENT : SRI. JEEVAN J. NEERALGI, SR. CGSC ORDER Both the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the ground that it was made compulsory to deposit 7.5% for entertainment of the appeal and further the said amount was treated as retrospective for all the pending appeals. However, one of the appellant, Company in the present matter, is ready to deposit 7.5% of the requisite amount of penalty and since penalty is also imposed on the officer, the same if is dispensed with by this Court in exercise of the power under Article 226 of the Constitution, the appellant may not press the challenge to the validity of the amendment made to Section 35F of the Act at this stage, reserving liberty to challenge the same before Division Bench of this Court, in the event they are unsatisfied with the decision of the Tribunal, after the appeal is decided. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apse, including that of intentional or unintentional by the Officer, would be an aspect to be examined by the appellate authority in the appeal. Further the appeal is already filed by the appellants. Hence, we find that the deposit of ₹ 45 lakhs for consideration of the appeal should meet the ends of justice. 7. In any case, so far as question pertaining to Constitutional validity of the amendment and its retrospective effect or prospective effect are concerned, since such questions are not examined by us, liberty can be reserved to raise such issues at a later stage, in the event the appellants are unsatisfied with the decision of the Tribunal. We find that we need not address on the said aspects, except giving liberty to the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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