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Issues: Whether the amended pre-deposit requirement under Section 35F of the Central Excise Act, 1944, read with Section 83 of the Finance Act, 1994, should be applied to proceedings initiated before the amendment came into force, and whether interim protection from insistence on pre-deposit was warranted pending examination of the challenge to the amendment and the circular.
Analysis: The proceedings had commenced with the show cause notice issued in 2013, before the amendment took effect on 06.08.2014. On a prima facie view, the right to appeal accrues when lis is initiated, and an appeal is treated as a continuation of the original proceedings. Since the amendment was not in force when the proceedings commenced, the Court considered that the amended pre-deposit condition should not operate immediately against the petitioner for the time being. The Court therefore moulded interim relief so that the appellate authority could consider any waiver application without insisting on pre-deposit under the amended provision, subject to the petitioner filing the appeal within the stipulated time.
Conclusion: Interim protection against insistence on pre-deposit was granted, and the petitioner was permitted to seek waiver before the appellate authority in accordance with law.
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