https://www.taxtmi.com/caselaws?id=258932 The amended pre-deposit requirement under Section 35F of the Central Excise Act, as applied through Section 83 of the Finance Act, 1994, was examined for proceedings that began 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 continues the original proceedings, so the amended condition was not treated as immediately operative against the petitioner for the time being. Interim relief was therefore moulded to prevent insistence on pre-deposit, while allowing the appellate authority to consider any waiver request if the appeal was filed within the prescribed time. en-us Thu, 19 Feb 2015 00:00:00 +0530 Sat, 19 Jan 2019 10:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258932 The amended pre-deposit requirement under Section 35F of the Central Excise Act, as applied through Section 83 of the Finance Act, 1994, was examined for proceedings that began 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 continues the original proceedings, so the amended condition was not treated as immediately operative against the petitioner for the time being. Interim relief was therefore moulded to prevent insistence on pre-deposit, while allowing the appellate authority to consider any waiver request if the appeal was filed within the prescribed time. Case-Laws Central Excise Thu, 19 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258932