TMI Blog2016 (11) TMI 58X X X X Extracts X X X X X X X X Extracts X X X X ..... pre-deposit mandated in section 35F of Central Excise Act, 1944 is the same as that directed by this Tribunal on the earlier occasion. We, therefore, do not find any justification for modifying the terms of pre-deposit. The applicant is directed to deposit ₹ 5 crores within eight weeks and report compliance thereafter latest by 15th November 2016 following which the appeal will stand restored and the plea for raising additional ground sought for in the application shall be taken up thereafter - appeal disposed off. - Appeal: ST/85231/2013 - ORDER No: S/89833/16/STB and M/89834/16/STB - Dated:- 31-8-2016 - Shri M V Ravindran, Member (Judicial) And Shri C J Mathew, Member (Technical) Appellant By: Mr. L. Badrinarayanan, Advocat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... further only upon compliance with order of pre-deposit, if any. We notice that the pre-deposit was fixed at ten percent of the tax demanded. 5. Learned Authorised Representative resisted the prayer of the applicant by placing reliance on the decision of the Hon ble High Court of Allahabad in Adison Textiles Pvt Ltd v. CESTAT [2015 (315) ELT 371 (All.)], which had allowed withdrawal of appeal against pre-deposit on the assurance that the existing order of pre-deposit would be complied with, and the decision of the Tribunal in Manish Export (EOU) v. Commissioner of Central Excise, Belapur [2015 (329) ELT 182 (Tri.-Mumbai)] holding that amended section 35F applies retrospectively except for pending appeal and stay applications. That th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ], may not favour Revenue, but that would be subject to the requirement that the appeal stands restored. The judgments cited by the learned Authorised Representative would place the applicant within the ambit of the amended provisions of section 35F of Central Excise Act, 1944. The pre-deposit mandated in section 35F of Central Excise Act, 1944 is the same as that directed by this Tribunal on the earlier occasion. We, therefore, do not find any justification for modifying the terms of pre-deposit. The applicant is directed to deposit ₹ 5 crores within eight weeks from receipt of this order and report compliance thereafter latest by 15 th November 2016 following which the appeal will stand restored and the plea for raising additional ..... X X X X Extracts X X X X X X X X Extracts X X X X
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