https://www.taxtmi.com/caselaws?id=267523 The amended appellate pre-deposit requirement under Section 35F of the Central Excise Act, read with Section 83 of the Finance Act, applies to appeals filed on or after its commencement date, and the date of the earlier show cause notice does not govern its operation. The provision was treated as one regulating appellate procedure, not the charging or taxing provision, so arguments based on earlier notice dates and decisions on divergent views were rejected. The mandatory pre-deposit requirement therefore applied to the appeals, and the challenge to the defect memos failed. en-us Tue, 15 Sep 2015 00:00:00 +0530 Sat, 07 Nov 2015 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267523 The amended appellate pre-deposit requirement under Section 35F of the Central Excise Act, read with Section 83 of the Finance Act, applies to appeals filed on or after its commencement date, and the date of the earlier show cause notice does not govern its operation. The provision was treated as one regulating appellate procedure, not the charging or taxing provision, so arguments based on earlier notice dates and decisions on divergent views were rejected. The mandatory pre-deposit requirement therefore applied to the appeals, and the challenge to the defect memos failed. Case-Laws Service Tax Tue, 15 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267523