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TMI Blog2015 (4) TMI 813X X X X Extracts X X X X X X X X Extracts X X X X ..... ity with an application for waiver of pre-deposit. The appellate authority for the time being without insisting upon pre-deposit as per the amended provision, shall consider such application in accordance with law. This order will be effected provided the petitioner prefers an appeal within fifteen days from the date of receipt of a copy of this order and make such application. In case of failure this interim order will stand vacated. - Decided conditionally in favour of assessee. - WP: 3393 of 2015 - - - Dated:- 19-2-2015 - Kalyan Jyoti Sengupta and Sanjay Kumar, JJ. For The Appellants : Sri Laxminarayana Alishetty For The Respondent : Sri Gopalakrishna Gokhaley ORDER Central Excise - Amendment to Section 35F of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Constitution of India, declaring Section 35F of the Central Excise Act, 1944 read with Section 83 of Finance Act, 1994, as amended by Section 105 of the Finance (No.2) Act, 2014 w.e.f. 06.08.2014 which provides for a mandatory pre-deposit of 7.5% for first appeals and 10% for second appeals of the total tax or penalty demanded, as a mandatory condition for the entertainment of the appeal, as unconstitutional, B) issue a writ, order or direction in the nature of writ of declaration, or any other writ or order or direction of a writ under Article 226 of the Constitution of India, declaring Circular No.984/08/2014-CX issued under F.No.390/Budget/1/2012-JC Government of India, Ministry of Finance Department of Revenue (Central Board of Excis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 009. 4. The Registrar, Customs, Excise and Service Tax Appellate Tribunal, West Block 2, R.K. Puram, New Delhi -110 022. 5. The Central Board of Excise and Customs, Ministry of Finance, Department of Revenue, Central Revenue Buildings, I.P. Estate, ITO, New Delhi- 110 002. are directed to show cause as to why in the circumstances set out in the petition and the affidavit filed therewith (copy enclosed) this writ petition should not be admitted. THE COURT MADE THE FOLLOWING ORDER: Notice before admission returnable in three weeks. Issue notice to the learned Attorney General of India. In this writ petition two points are involved. One is vires of the amendment of Section 35 of the Central Excise Act, 1944 read with Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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