Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

Mandatory pre deposit - As the amended Section 35F has a ...


Amended Section 35F: Mandatory pre-deposit for appeals applies retroactively for cases post-August 6, 2014.

November 21, 2015

Case Laws     Central Excise     HC

Mandatory pre deposit - As the amended Section 35F has a retrospective operation and none of the petitioners herein has filed an appeal prior to 6/8/2014 before the appellate authority or if the appeal has been preferred subsequently has not deposited the requisite predeposit before the appellate authority, as the case may be, they are required to comply with the conditions of the amended Section 35F - HC

View Source

 


 

You may also like:

  1. The case pertains to the interpretation of amended provisions of Sections 35F and 35FF of the Central Excise Act, 1944, regarding eligibility for interest on pre-deposit...

  2. Waiver of pre-deposit - requirement u/s 129E - The case revolved around the appellant's failure to fulfill the mandatory pre-deposit requirement under section 129E of...

  3. Pre-deposit is a mandatory requirement for admission of appeal and not for its dismissal after the appeal has been admitted, heard and taken up for orders - the...

  4. The case involved the issue of pre-deposit during the pendency of appeal, applicability of Section 11B and unjust enrichment, and eligibility for interest on refund of...

  5. Power to waiver of mandatory pre-deposit - Section 129E does not empower the Tribunal or the Commissioner (Appeals) to waive the pre-deposit or to reduce the pre-deposit.

  6. CESTAT denied interest claim on pre-deposit refund made u/s 35F of Central Excise Act. Pre-deposit from 2012 was refunded in 2018 post-favorable appeal outcome. While...

  7. The order dismissing the appeal due to non-payment of the mandatory pre-deposit amount u/s 35F of the Central Excise Act, 1944 was challenged. The court relied on a...

  8. Maintainability of appeal - pre-deposit of the amount of certain percentage of duty demanded or penalty imposed - Perusal of section 35F of Central Excise Act, 1944...

  9. Maintainability of appeal - requirement of mandatory pre-deposit - after 6.8.2014 neither the Tribunal nor the Commissioner (Appeals) have the power to waive the...

  10. Recovery of erroneous refund - amount paid by the appellant’s Chennai Unit towards the pre-deposit in connection with an appeal filed arising out of order in Tuticorin...

  11. Refund claim of pre-deposit while appeal is pending - adjustment of amount was paid in lieu of pre deposit for filing the appeal before this Tribunal - Since the demand...

  12. Requirement of mandatory pre-deposit under Section 129-E of Customs Act, 1962 - The mandatory provisions are required to be adhered to by the petitioner - the same...

  13. CESTAT ruled in favor of appellant regarding refund of Rs.16,14,167/- deposited as pre-deposit under Section 35F. The amount was determined to be a mandatory pre-deposit...

  14. The HC dismissed a petition seeking waiver of pre-deposit requirements for appealing an Order-in-Original. After the original order, petitioner filed an appeal before...

  15. The appellant's application seeking attachment of a flat in lieu of the mandatory pre-deposit u/s 43(5) of the RERA was dismissed. The court held that the appellant...

 

Quick Updates:Latest Updates