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TMI Blog2025 (5) TMI 1452X X X X Extracts X X X X X X X X Extracts X X X X ..... 944 (hereinafter referred as "Act, 1944") by waiving the condition of pre-deposit of the statutory amount. 02. The petitioner is a proprietor of M/s Hari Om Traders and the petitioner Nos.2 & 3 are son of petitioner No.1. The respondent No.2 being a Commissioner, Central Excise Service Tax and Central Excise issued a show cause notice dated 04.07.2018. After the search conducted on 13.07.2015 and the panchnama prepared on the same day. The petitioners participated in the said notice and various dates were given to the petitioners for appearance, examination and cross-examination of witnesses. The respondent No.2 passed a final order dated 30.08.2019 affirming the demand of Rs. 8891.14 Lacs as excise duty payable by the petitioner No.1 in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oor financial condition in the year 2016-17 and 2020-21. Heard. 05. During pendency of the petition, the petitioner No.1 expired, therefore, his name has been deleted. 06. The sole issue which requires consideration in this petition is whether the condition of pre-deposit of statutory amount in order to entertain the appeal can be relaxed in exercise of power under Article 226 of the Constitution of India. 07. In OTA No.4/2019 (Rahul Rajvaidhya v/s Customs Central Excise and Service Tax) the Division Bench vide judgment dated 30.09.2019 has dismissed the appeal affirming the order of the Tribunal due to nonfulfillment of mandatory requirement of pre-deposit as provided under Section 129(e) of the Central Excise Act. In case of M/s Shree ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y to stay applications and appeals which are pending before the appellate authority prior to the commencement of the Finance Act (No. 2) of 2014. The amended provision, as we have already noticed has come into force from 6-8-2014. Therefore, in regard to stay applications and appeals e which were pending before any appellate authority prior to commencement of the Finance Act (No. 2) of 2014, Section 129-E as substituted would not apply. Substitution of a provision results in repeal of the earlier provision and its replacement by the new provision. 11. As far as the argument of the appellant that for the reason that the incident which triggered the appeal filed by the appellant took place in the year 2013, the appellant must be given the b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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