Constitutional validity - mandatory pre-deposit for filing an ...

Case Laws Customs

June 24, 2017

Constitutional validity - mandatory pre-deposit for filing an appeal - duty drawback - The aim of the amended provision is also to curtail litigation which had assumed high proportions, leaving no time to the appellate authorities to devote the same to important issues - If such is the aim and insight behind the provision, it certainly cannot be held to be unreasonable, onerous, unfair or discriminatory for two fold reasons. - HC

View Source

← Previous Next →

Constitutional validity - mandatory pre-deposit for filing an ...

Case Laws Customs

June 24, 2017

You may also like:

Waiver of mandatory condition of pre-deposit - The court held that the Parliament had in its wisdom amended the provisions of Section 129E of providing deposit of 7.5%...

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...

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.

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...

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...

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...

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...

Requirement of deposit of seventy-five per cent of the amount of award as a pre-condition for entertaining an application / appeal - While upholding the validity of...

Refund of Pre-deposit alongwith interest - Adjustment of pre-deposit with pending demand - A pre-deposit would become refundable the moment an Appellate Authority comes...

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...

Quantum of mandatory deposit - whether an appellant has to pay 10% mandatory deposit over and above the mandatory deposit of 7.5% of the duty liability/penalties - Held...

Waiver of pre deposit - Mandatory pre deposit - amended Section 35F by requiring the appellant to deposit only 7.5%/10% of duty or penalty as the case may be, has in no...

Interest on the pre-deposit - The Tribunal found that the issue revolved around whether the appellants were entitled to interest on the pre-deposit u/s 35FF of the...

Manner of payment of Pre-deposit amount before filing of appeal against demand of service tax - Admissibility of payment of pre-deposit using DRC-03 - The appellant...

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...

Quick Updates: