Court Upholds Amendment: Section 35-F Pre-Deposit Requirement Applies Regardless of Initiation Date for Show Cause Proceedings.

Condition to make a pre-deposit of a fixed percentage of the tax demanded or penalty levied or both - the writ petition seeking a declaration that the amended Section 35-F of the Central Excise Act 1944, is applicable only to show cause proceedings initiated on or after 6.8.2014 is liable to be dismissed. - HC .....

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