Petitioner's request to waive pre-deposit requirement under Section 35F of Central Excise Act dismissed due to financial inability

MP HC dismissed petitioner's request to waive pre-deposit requirement under Section 35F of Central Excise Act, 1944 applicable to Service Tax. Petitioner claimed financial inability due to insufficient bank balance. Court held that amended Section 35F effective from 06.08.2014 provides only two exceptions: pre-deposit cap of Rs. 10 crores and non-applicability to pending appeals before commencement of Finance (No.2) Act, 2014. No third exception could be carved out based on repealed provisions. Petition dismissed as amended provisions differ from pre-2014 provisions and apply to post-06.08.2014 proceedings.

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Issues involved: Challenge to pre-deposit requirement u/s 35F of the Central Excise Act, 1944 for Service Tax appeals.

Summary:
The writ petition challenges the pre-deposit requirement u/s 35F of the Central Excise Act, 1944 for Service Tax appeals. The petitioner argues hardship due to lack of funds, citing precedents where pre-deposit was waived. The petitioner also refers to a book on Service Tax law for support. The court notes the amendment to Section 35F in 2014, limiting exceptions to pre-deposit. The court dismisses the petition, stating the amended provision does not apply retroactively. The petitioner's request for waiver is denied. The court allows a time limit for appeal decision if pre-deposit is made within 60 days.

The petitioner challenges the pre-deposit requirement u/s 35F of the Central Excise Act, 1944 for Service Tax appeals, citing financial hardship. Precedents where pre-deposit was waived are mentioned, along with a book on Service Tax law. The court notes the 2014 amendment to Section 35F, limiting exceptions to pre-deposit. The petition is dismissed as the amended provision does not apply retroactively. The petitioner's request for waiver is denied, but a time limit for appeal decision is allowed if pre-deposit is made within 60 days.

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