TMI Blog2015 (10) TMI 2533X X X X Extracts X X X X X X X X Extracts X X X X ..... the question whether the appeals by the writ petitioners against the tax demanded or penalty, would be governed under the substituted Section 35F with effect from 6-8-2014 or under the earlier provision is a matter to be considered after hearing the necessary parties by the Appellate Tribunal. The Appellate Tribunal ought to take up the appeals which have been instituted by the writ petitioners and hear them and the Revenue on the issue regarding deposit. What will be required to be considered as the first question would be as to whether the provision for deposit will be governed by Section 35F before its substitution with effect from 6-8-2014 or such deposit has to be governed by the substituted provision in terms of the substitution m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Union of India. 2. Heard the learned senior standing counsel for the Central Board of Excise and Customs and the other learned advocates appearing on behalf of the appellants in different matters. We have also heard the learned Advocates appearing for the respondents who were the petitioners in the writ petitions before the learned Single Judge, leading to these appeals. 3. Different orders issued by the statutory authority confirming demand of service tax and penalty were impeached through writ petitions. The learned Single Judge was of the view that the writ petitioners have effective alternate remedy by way of appeal before the Customs, Central Excise and Service Tax Appellate Tribunal in terms of the provisions of the Financ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at Section shall not apply to the stay applications and appeals pending before any Appellate Authority prior to the commencement of the Finance (No. 2) Act, 2014, i.e., on 6-8-2014. 7. The learned Single Judge, referring to some of the precedents, directed the Tribunal to entertain the appeals without insisting on pre-deposit in terms of clause (i) of Section 35F, as substituted with effect from 6-8-2014, and to treat the appeals as if they would be governed by the provision that originally stood and, accordingly, to consider the applications for waiver, if filed by any of the writ petitioners along with the appeals. 8. Pending consideration of these writ appeals, the writ petitioners have instituted their statutory appeals before the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Appellate Tribunal. 11. In the light of the aforesaid particular and peculiar situation of the matter in hand, we are of the view that the Appellate Tribunal ought to take up the appeals which have been instituted by the writ petitioners and hear them and the Revenue on the issue regarding deposit. What will be required to be considered as the first question would be as to whether the provision for deposit will be governed by Section 35F before its substitution with effect from 6-8-2014 or such deposit has to be governed by the substituted provision in terms of the substitution made as per Finance (No. 2) Act, 2014. The question whether the second proviso to the substituted Section 35F has any bearing on such question is also for th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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