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TMI Blog2025 (1) TMI 318X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Finance Act, 1994 by a learned Single Judge of this court in SANTHOSH KUMAR K, PROPRIETOR, M/S. SWATHI CONSTRUCTIONS VERSUS THE COMMISSIONER CENTRAL GST AND CENTRAL EXCISE, THE CHIEF COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE, CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL [ 2022 (4) TMI 134 - KERALA HIGH COURT] , where this court held ' When the Statute does not provide for waiver of a predeposit, it is impermissible for this Court to act contrary to the legislative intention merely on the plea of financial hardships. If such pleas are entertained, and directions are issued for waiving the pre-deposit, there will be no end to such demands. Further if orders are issued, contrary to the Statute the same will destroy the v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 26883/2024, 38022/2024, 38213/2024, 38235/2024 38427/2024 ] The issue raised in these writ petitions are covered against the petitioners by the judgment of the Supreme Court in Chandra Sekhar Jha v. Union of India and others; (2022) 14 SCC 152. It is clear from a reading of the judgment of the Supreme Court that after the amendment of Section 129 E of Customs Act, 1962 with effect from 06-08-2014 it is a provision beneficial to the persons who propose to file an appeal (like the petitioners herein) and only requires deposit of a portion of the demand. On a consideration of the provision is substituted with effect from 06-08-2024 and on considering the question as to whether such provision will cause undue hardship, it was held as follows; 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , and the benefit which the applicant would derive from compliance with it. 9. It is in sharp departure from the previous regime that the new provision has been enacted. Under the new regime, on the one hand, the amount to be deposited to maintain the appeal has been reduced from 100% to 7.5% but the discretion which was made available to the appellate body to scale down the pre-deposit has been taken away. It appears that the issue was also considered in the context of the provisions of the Finance Act, 1994 by a learned Single Judge of this court in the judgment dated 24-03-2022 in W.P (C) No.25453/2021, where this court held as follows; 7. On a consideration of the rival contentions, it is understood that the limited relief sought for by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e entertained, and directions are issued for waiving the pre-deposit, there will be no end to such demands. Further if orders are issued, contrary to the Statute the same will destroy the very scheme of the Statute including the consequent amendment. 9. In this context, it is appropriate to refer to the decision of the Supreme Court in Oil and Natural Gas Commission vs. Gujarat, [2017 (5) SCC 42, wherein it was observed that the High courts cannot disregard the statutory mandates. 10. Even in the decisions cited by the learned Counsel for the petitioner in [Pioneer Corporation Vs.Union of India [2016 (340) ELT 63 Delhi], the observations of the court indicates that the interference with the statutory mandates after amendment, must be done o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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