https://www.taxtmi.com/caselaws?id=268150 The amended pre-deposit regime under Section 35F of the Central Excise Act was treated as a procedural control on the exercise of the statutory right of appeal, not as an unreasonable restriction. It required a mandatory percentage deposit with a ceiling and replaced the earlier discretionary waiver regime without abolishing the appellate remedy. The amendment was also construed as operating retrospectively, so it applied to appeals filed after commencement even where the underlying lis had begun earlier, subject to the second proviso preserving pending stay applications and appeals already before the appellate authority. The circulars aligned with this regime were upheld and the writ petitions were dismissed. en-us Wed, 07 Oct 2015 00:00:00 +0530 Wed, 11 Jan 2017 18:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268150 The amended pre-deposit regime under Section 35F of the Central Excise Act was treated as a procedural control on the exercise of the statutory right of appeal, not as an unreasonable restriction. It required a mandatory percentage deposit with a ceiling and replaced the earlier discretionary waiver regime without abolishing the appellate remedy. The amendment was also construed as operating retrospectively, so it applied to appeals filed after commencement even where the underlying lis had begun earlier, subject to the second proviso preserving pending stay applications and appeals already before the appellate authority. The circulars aligned with this regime were upheld and the writ petitions were dismissed. Case-Laws Central Excise Wed, 07 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268150