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TMI Blog2015 (11) TMI 332X X X X Extracts X X X X X X X X Extracts X X X X ..... ise Act 1944 read with Section 83 of the Finance Act, 1994 is required to be made while filing appeals against order-in-original dated 30.09.2014 when the Show Cause notice in respect thereof was issued before 06.08.2014. 2. The appellant has contended that (i) as per the Kerala High Court judgment in the case of Muthoot Finance Ltd. Vs. Union of India & Ors. [2015 (3) TMI 634 (Ker.-HC)] and in the case of M/s A.M. Motors Vs. Union of India and Commissioner of Central Excise, Kozhikode [2015 (6) TMI-162-Kerala-High Court] , mandatory pre-deposit is not required because lis in question commenced prior to the introduction of the amended Section 35F ibid and therefore the appeal should be dealt with in terms of the provisions of Section 35F a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rding requirement of mandatory pre-deposit in respect of the appeals filed on or after 06.08.2014 has been settled by CESTAT in the case of MTNL Vs. CST, Delhi vide its dated 08.06.2016, wherein it has been held that such appeals are required to be accompanied with mandatory pre-deposit as per the amended Section 35F ibid. In the said order, the judgements of Kerala and Andhra Pradesh High Courts and the judgement of Supreme Court in the case of Hoosein Kasam Dada (India) Ltd. Vs. State of Madhya Pradesh (supra) cited by the appellant were duly taken note of while arriving at the decision contained therein. 5. As regards the contention that in the wake of the judgements of Kerala and Andhra Pradesh High Courts cited above, two interpretati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1994 and therefore that judgement does not come to the rescue of the appellant. 6. We find that Allahabad High Court after inter alia considering the judgements of Kerala High Court in the case of Muthoot Finance Ltd. Vs. Union of India & Ors (supra) and Andhra Pradesh High Court in the case of K Rama Mohanarao Vs. Union of India (supra) and the judgement of Supreme Court in the case of Hoosein Kasam Dada (India) Ltd. (supra) came to a clear finding that mandatory pre-deposit is required to be made in respect of the appeals filed on or after 06.08.2014. 7. In view of the foregoing, the defect memos requiring the appellants to make pre-deposit in terms of Section 35F of the Central Excise Act, 1944 (as amended with effect from 06.08.2014) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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