https://www.taxtmi.com/caselaws?id=260480 The substituted pre-deposit regime under Section 35F of the Central Excise Act makes a fixed mandatory deposit a condition for entertaining appeals, replacing the earlier discretionary waiver based on undue hardship. The express saving clause covers only stay applications and appeals already pending before the appellate authority when the Finance (No. 2) Act, 2014 commenced. Accordingly, appeals filed after commencement are governed by the amended provision regardless of the date of the show cause notice or adjudication order, and an appeal filed without the prescribed deposit is not maintainable. en-us Mon, 18 May 2015 00:00:00 +0530 Fri, 12 Feb 2016 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260480 The substituted pre-deposit regime under Section 35F of the Central Excise Act makes a fixed mandatory deposit a condition for entertaining appeals, replacing the earlier discretionary waiver based on undue hardship. The express saving clause covers only stay applications and appeals already pending before the appellate authority when the Finance (No. 2) Act, 2014 commenced. Accordingly, appeals filed after commencement are governed by the amended provision regardless of the date of the show cause notice or adjudication order, and an appeal filed without the prescribed deposit is not maintainable. Case-Laws Central Excise Mon, 18 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260480