https://www.taxtmi.com/article/detailed?id=6383 The substituted Section 35F imposes a mandatory pre-deposit as a condition precedent to entertaining appeals, but the second proviso exempts stay applications and appeals that were pending before any appellate authority prior to commencement of the amending Act; appeals filed on or after commencement are subject to the amended pre-deposit regime, while High Courts retain jurisdiction under writ jurisdiction to dispense with the requirement in appropriate cases. en-us Thu, 13 Aug 2015 06:52:44 +0530 Thu, 13 Aug 2015 06:52:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6383 The substituted Section 35F imposes a mandatory pre-deposit as a condition precedent to entertaining appeals, but the second proviso exempts stay applications and appeals that were pending before any appellate authority prior to commencement of the amending Act; appeals filed on or after commencement are subject to the amended pre-deposit regime, while High Courts retain jurisdiction under writ jurisdiction to dispense with the requirement in appropriate cases. Articles Central Excise Thu, 13 Aug 2015 06:52:44 +0530 https://www.taxtmi.com/article/detailed?id=6383