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of <h1>Petitioner's request to waive pre-deposit requirement under Section 35F of Central Excise Act dismissed due to financial inability</h1> <h3>M/s. Saisun Outsourcing Service Pvt. Ltd. Versus Union Of India, Customs, Excise And Service Tax, Commissioner, CGST Central Excise And Service Tax GST Bhawan, Jabalpur (Madhya Pradesh)</h3> MP HC dismissed petitioner's request to waive pre-deposit requirement under Section 35F of Central Excise Act, 1944 applicable to Service Tax. Petitioner ... Exception to the requirement of pre-deposit as contained in Section 35F of the Central Excise Act, 1944 which is applicable to Service Tax also - petitioner's contention is that in his bank accounts, a paltry sum is lying and therefore, he is not in a position to fulfill the requirements of Section 35F of the Act - HELD THAT:- Since the provision contained in Section 35F as is effective from 06.08.2014, makes only two exceptions namely that the extent of pre-deposit shall not exceed rupees ten crores and that the provisions of this Section shall not apply to the stay applications and appeals pending before any appellate authority prior to the commencement of the Finance (No.2) Act, 2014, no third exception can be carved out on the basis of repealed provisions of the said Act, therefore, the request of the petitioner to waive requirement of pre-deposit and for permission to file an application for waiver before the Appellate Tribunal, fails and is dismissed. In view of the amended provisions contained in Section 35F of the Central Excise Act, 1944, it is held that amended provision being not parimateria to earlier provisions as were existing prior to 06.08.2014 will not have any application to the cases originating from the proceedings after 06.08.2014. Accordingly, the petition fails and is dismissed. 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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