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TMI Blog2015 (5) TMI 837X X X X Extracts X X X X X X X X Extracts X X X X ..... aspect of the matter is that if the argument of the learned counsel for the petitioner is accepted then he is required to pre-deposit 100% of the excise duty levied on him as he has not filed any waiver application under the old provision before the Tribunal exempting him from making any pre-deposit. The Legislature has granted benefit to the assessees by fixing pre-deposit equivalent to 7.5% or 10% of the confirmed amount of duty liability as per the provisions of Section 35F of the Central Excise Act, 1944. Therefore, we do not find any illegality in the impugned order passed by the Tribunal. - Decided against Assessee. - Special Civil Application No. 4663 of 2015 - - - Dated:- 4-5-2015 - Vijay Manohar Sahai, ACJ And R. P. Dholaria,JJ. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lied with the provisions of Section 35F of the Central Excise Act, the Tribunal has held that the appellant's appeal was not entertainable. Hence, the stay application and the appeal both were disposed of by the Tribunal. The order of the Tribunal has been challenged by the petitioner in the present writ petition. 3. Though specified relief has not been claimed, learned counsel for the petitioner has urged that amended Section 35F of the Central Excise Act, 1944, came into force from 6.8.2014 and in the appellant's case, the order was passed by the adjudicating authority on 30.5.2014. Therefore, learned counsel for the petitioner urged that where the adjudicating authority has passed order levying excise duty after the amendment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red to be deposited under this Section shall not exceed rupees ten crores; provided further that the provisions of this 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. Explanation - For the purpose of this Section duty demanded hall include - (i) amount determined under Section 11D; (ii) amount of erroneous Cenvat credit taken; (iii) amount payable under rule 6 of the Cenvat Credit Rules, 2001 or the Cenvat Credit Rules, 2002 or the Cenvat Credit Rules, 2004. 4. There are two aspects of the matter. First, in our opinion, during the pendency of proceedings or after the order passed by the adjudicating authority ..... X X X X Extracts X X X X X X X X Extracts X X X X
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