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TMI Blog2016 (8) TMI 439X X X X Extracts X X X X X X X X Extracts X X X X ..... RT], considered the same issue and held that what is to be seen is the date of filing of the appeal. If the appeal is filed on or after 6.8.2014, then the conditions stipulated in the amended Section 129E of the Act (Customs Act) has to be fulfilled for the appeal to be entertained. Section 35F of the Central Excise Act now under consideration is on the same footing as Section 129E of the Customs Act. - Decided against the appellant - Excise Appeal No. 50471/2015-EX(DB), Appeal No. E/53641/2014-EX(DB) - - - Dated:- 19-2-2016 - S K Mohanty, Member (J) And B Ravichandran, Member (T) For the Appellant : Shri Vector Das, Adv For the Respondent : Shri Govind Dixit, DR ORDER Per B Ravichandran This misc. application is fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9;ble High Court directed the applicant to approach the Tribunal to seek review or modification of the above mentioned final order. The Hon'ble High Court observed that the petitioner claims the applicability of amendment carried out w.e.f. 6.8.2014 in Section 35 F of Central Excise Act, which deals with a deposit of duty or penalty before filing the appeal. 3. The present misc. application was filed in the above mentioned background. 4. Ld. Counsel for the applicant submitted that though the appeal was filed prior to the introduction of the amended provisions, the benefit of 7.5% pre-deposit as applicable in terms of the above mentioned amendment is also to be made applicable to their appeal. He referred to the Final Order No.546 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an amount of ₹ 27 Lakhs relating to classification of Brahmi Amla Hair Oil is covered by the Tribunal's decision in Gurukul Kangri Pharmacy - 2006 (198) ELT 259 (Tribunal-Delhi). Out of the remaining tax due of ₹ 15,00,000/- , ₹ 7.5 Lakhs was ordered to be deposited. It was also recorded that the appellant indicated their readiness to deposit this amount. No other issue was raised or decided in the said Final Order. In the present application, the only point raised by the appellant is that amended provisions of Section 35 F introduced w.e.f. 6.8.2014 should be available to them. We find that the amended provisions of Section 35 F has come into force only we.f. 6.8.2014. In the present case, the impugned order was pas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of pre-deposit as stipulated therein. The only category to which the provision will not apply that would be those where the appeals or, as the case may be, stay applications were pending before the appellate authority prior to the commencement of Finance (No. 2) Act, 2014. 8. The Hon'ble Delhi High Court in Anjani Technoplast (supra) considered the same issue and held that what is to be seen is the date of filing of the appeal. If the appeal is filed on or after 6.8.2014, then the conditions stipulated in the amended Section 129E of the Act (Customs Act) has to be fulfilled for the appeal to be entertained. Section 35 F of the Central Excise Act now under consideration is on the same footing as Section 129 E of the Customs Act. Re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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