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2016 (8) TMI 125 - KARNATAKA HIGH COURT

2016 (8) TMI 125 - KARNATAKA HIGH COURT - 2016 (338) E.L.T. 488 (Kar.) - Waiver of pre-deposit - Constitutional validity of amendment made in Section 35F of the Central Excise Act, 1944 - retrospective or prospective - Held that:- 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 appe .....

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unal 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 appeals are directed against the order dated 7th October, 2015, passed by the learned Single Judge of this Court in di .....

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the matter was taken up for the first time, the learned Counsel for the appellants had submitted that, one of the appellant concerned in W.A.No.4856/2015 is ready to deposit the amount of 7.5% and this Court may consider the same for dispensing with the recovery from the concerned Officer. In view of the said declaration, the notice was issued and today we have also heard Mr. Neeralgi, the learned Counsel for the respondents. 4. The learned Counsel for the appellant submitted that as there is al .....

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ed 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 Div .....

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if the same is kept open, the respondents cannot have any objection. 6. We may record that the quantum of penalty imposed upon the appellant - Company is of ₹ 6 crores and 7.5% of the said amount would come to ₹ 45 lakhs. Whereas, so far as the Officer of the appellant - Company, namely appellant No.2 is concerned, the penalty imposed is of ₹ 50 lakhs and 7.5% thereof may come to ₹ 3.75 lakhs. Considering the facts and circumstances of the case, it appears to us that if t .....

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ansactions with the company, the penalty has been imposed, the question of actual contribution by the Officer and the lapse, 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 .....

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