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    <title>2015 (2) TMI 421 - CESTAT KOLKATA</title>
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    <description>The Appellate Tribunal CESTAT KOLKATA ruled on the applicability of the amended Section 35F of CEA, 1944 to appeals filed before and after 6th August, 2014. The Tribunal held that the amended section, requiring a deposit before entertaining an appeal, must be followed as per legislative intent. Citing legal precedents, the Tribunal dismissed appeals that did not comply with the statutory pre-deposit requirement, emphasizing the importance of adherence to the law as amended.</description>
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