https://www.taxtmi.com/caselaws?id=260696 The High Court dismissed the excise appeal challenging the pre-deposit requirement under Section 35F of the Central Excise Act, 1944. The Court held that the amended Section 35F, mandating a deposit of 7.5% or 10% of the disputed amount, does not apply retroactively to appeals filed before its enforcement date. The appellant was directed to deposit Rs. 25.00 Lakhs to make the appeal competent, with an extension granted until 30th June, 2015, to comply with the pre-deposit condition set by the Tribunal. en-us Thu, 14 May 2015 00:00:00 +0530 Sat, 20 Jun 2015 05:52:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260696 The High Court dismissed the excise appeal challenging the pre-deposit requirement under Section 35F of the Central Excise Act, 1944. The Court held that the amended Section 35F, mandating a deposit of 7.5% or 10% of the disputed amount, does not apply retroactively to appeals filed before its enforcement date. The appellant was directed to deposit Rs. 25.00 Lakhs to make the appeal competent, with an extension granted until 30th June, 2015, to comply with the pre-deposit condition set by the Tribunal. Case-Laws Central Excise Thu, 14 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260696