2016 (10) TMI 1396 - HC - Customs

Section 35F of the Central Excise Act 1944 pre-deposit - HELD THAT - Following the case of Nimbus Communications Limited v/s Commissioner of Service Tax and Another 2016 (8) TMI 451 - BOMBAY HIGH COURT these Petitions are dismissed. However we grant six weeks time to the Petitioners to comply with the condition as imposed in the statute for availing of the remedy of appeal. If the amount is deposited and proof is produced the Tribunal shall entertain the appeal and decide it on merits so also in accordance with law. The Writ Petitions are disposed off.

Summary

The Bombay High Court dismissed the Writ Petitions as the issue raised was covered by a Division Bench judgment. The Petitioners were granted six weeks to comply with the condition for availing the remedy of appeal. If the amount is deposited, the Tribunal will entertain the appeal and decide it on merits.