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TMI Blog2015 (10) TMI 111X X X X Extracts X X X X X X X X Extracts X X X X ..... legislature was not aware that while enacting this proviso, it may affect the vested rights of those cases wherein the show-cause notice had been issued earlier or the orders were passed earlier. But for this provision, a view could have been taken or at least canvassed and considered but in view of this specific provision and when the necessary intendment in our opinion has been expressly provided, the decision of the Hon’ble Supreme Court relied upon by the learned CA is not applicable. - Tribunal being a creature of statute, cannot go into the question as to whether a vested right has been affected and whether the provision is ultra virus. This is under the exclusive jurisdiction of the High Courts and the Supreme Court and this Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der was passed on 30-5-2014. He submits that the provisions of Section 105 of the Finance Act and the consequent amendment to Section 35F of Central Excise Act, 1944 will come into effect only in respect of lis that originates after the said amendment comes into force i.e. 6-8-2014. He also submits that amendment to Section 35F does not give any retrospective effect to the amended provisions. He submits that it is the fundamental Rule of English law that no statute shall be construed to have a retrospective operation unless such a construction appears very clearly in terms of the Act or arises by necessary and distinct implication. He further submits that right to appeal is a vested right and this was held so by the full Bench of Hon ble Su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant has deposited ten per cent of the duty demanded or penalty imposed or both, in pursuance of the decision or order appealed against: Provided that the amount required to be deposited under this Section shall not exceed rupees ten crores. Provided further 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 Act (No. 2), 2014. 3.1 It can be seen that the last proviso is very clear and it clearly provides that in respect of stay applications and appeals pending before any appellate authority, the provisions of this Section shall not apply. This shows that the intention of the legislature clearly is that irrespective of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the submissions of the appellant cannot be considered. This Tribunal being a creature of statute, cannot go into the question as to whether a vested right has been affected and whether the provision is ultra virus. This is under the exclusive jurisdiction of the High Courts and the Supreme Court and this Tribunal is not the forum. On this ground also, the submissions made by the appellants have no merit and have to be rejected. In view of the discussion above, in both the cases since the appeals have been filed on 6-8-2014, the appellants have to deposit 7.5% of the duty/tax demanded. In the interest of justice and fairness, appellants are given 8 weeks time to deposit the amount as required under the statute and report compliance on 3-2- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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