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TMI Blog2024 (8) TMI 1403X X X X Extracts X X X X X X X X Extracts X X X X ..... that the pre-deposit made by the Electronic Credit Ledger was not valid as due compliance to Section 83 of the Finance Act, 1994 read with Section 35F of the Act - HELD THAT:- The preliminary objections by revenue was rejected because the CESTAT rightly concluded that the circular had come into force only on 28th October 2022 and the appeal had been filed much before the circular came into force. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2017. Appeal dismissed. - K.R. SHRIRAM JITENDRA JAIN, JJ. For the Appellant : Mr. M.P. Sharma. For the Respondent : Mr. Prakash Shah a/w Mr. Mihir Mehta and Mr. Jas Sanghavi i/b PDS Legal. P.C. : 1. This appeal filed under Section 35G of the Central Excise Act, 1944 (the Act) impugning an order dated 7th July 2023 passed by the Customs Excise and Service Tax Appellate Tribunal, Mumbai (CESTAT). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom every order passed in appeal by the Appellate Tribunal obviously refers to such order disposing the appeal. If the legislature intended to provide an appeal to the High Court from each and every order passed by the Tribunal, the legislature would have used the expression an appeal shall lie to the High Court from every order passed by the Tribunal and not from every order passed in appeal by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Industries Ltd. 2006 (204) ELT 517 (SC) , the CESTAT held that the circular would apply only prospectively. 5. In fact, this court in Oasis Realty vs. Union of India (2023) 3 Centax 86 (Bom) decided on 16th September 2022 has held that assessee may utilize the amount available in the Electronic Credit Ledger to pay 10% of the amount of tax in dispute under Section 107 (6) of the Maharashtra Good ..... X X X X Extracts X X X X X X X X Extracts X X X X
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