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TMI Blog2021 (12) TMI 480X X X X Extracts X X X X X X X X Extracts X X X X ..... ner, Central Excise, Customs and Service Tax passed an order dated 19.3.2014 whereby penalty was imposed on the appellant under various sections of the Central Excise Act, 1944. (for short 'the Act'). The appellant challenged the said order before the Commissioner of Central Excise (Appeals). The Commissioner, after perusing the memorandum of appeal and hearing the counsel, rejected the appeal as per order dated 28.5.2015. 3. Aggrieved by the order of the Commissioner of Central Excise (Appeals), the appellant preferred appeal before the CESTAT. The CESTAT by order dated 8.12.2017, dismissed the appeal as the appellant has not complied with the mandate of pre-deposit under Section 35-F of the Act. The said order is under challenge. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ling appeal. - The Tribunal or the Commissioner (Appeals), as the case may be, shall not entertain any appeal.- (i) under sub-section (1) of section 35, unless the appellant has deposited seven and a half per cent of the duty demanded or penalty imposed or both, in pursuance of a decision or an order passed by an officer of Central Excise lower in rank than the Commissioner of Central Excise; (ii) against the decision or order referred to in clause (a) of sub-section (1) of section 35-B, unless the appellant has deposited seven and a half per cent of the duty demanded or penalty imposed or both, in pursuance of the decision or order appealed against; (iii) against the decision or order referred to in clause (b) of sub-section (1) of s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esh Yadav v. Union of India [(2015) 59 taxmann.com 447 (Allahabad)], wherein it was held as follows: "22. For these reasons, we hold that the petitioner would not be justified in urging that the amended provisions of Section 35F(1) of the Act would not apply merely on the ground that the notice to show cause was issued prior to the enforcement of Finance (No.2) Act, 2014. We find no merit in the constitutional challenge. The petition shall accordingly stand dismissed for the aforesaid reasons." 12. In the above decision, the Hon'ble High Court of Allahabad has taken a view that even if the show cause notice was issued prior to the enforcement of the Finance Act 2014, the provision of Section 35-F(1) of the Act would not apply. We are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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