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TMI Blog2015 (8) TMI 1317X X X X Extracts X X X X X X X X Extracts X X X X ..... eld that:- although the provision of Section 35F of Central Excise Act, 1944 is not retrospective in operation, yet this Court exercising writ jurisdiction over the matter and looking into the difficulties being faced by the appellant to obtain statutory remedy, directs that if the petitioner deposits 7.5% of the duty amount within a period of four weeks from today, the stay order shall remain in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal. The said appeal was filed in the year 2012 before the CESTAT. After the said appeal was filed, Section 35F has come to be introduced by the Parliament which is quoted below : "SECTION 35F. Deposit of certain percentage of duty demanded or penalty imposed before filing appeal. - The Tribunal or the Commissioner (Appeals) as the case may be, shall not entertain any appeal - (i) under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 35B, unless the appellant has deposited ten per cent. of the duty, in case where duty or duty and penalty are in dispute, or penalty, where such penalty is in dispute, 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 that the provision of this section shall not a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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