https://www.taxtmi.com/caselaws?id=327691 The Court held that the amendment to Section 35F of the Central Excise Act, 1944, requiring a pre-deposit of 7.5% of the tax amount is prospective and applies to appeals filed on or after 6.8.2014. It clarified that the right of appeal is a substantive right accruing from the date of the original cause, and the amendment merely altered the conditions for exercising that right. The Court also interpreted the provisos to the amended section, capping the pre-deposit amount and specifying the applicability of the amendment to appeals filed after 6.8.2014. The writ petition was dismissed, affirming the amendment's applicability, and the writ appeal by the Commissioner of Service Tax was allowed, emphasizing uniformity in pre-deposit requirements. en-us Mon, 18 Apr 2016 00:00:00 +0530 Mon, 27 Mar 2017 15:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327691 The Court held that the amendment to Section 35F of the Central Excise Act, 1944, requiring a pre-deposit of 7.5% of the tax amount is prospective and applies to appeals filed on or after 6.8.2014. It clarified that the right of appeal is a substantive right accruing from the date of the original cause, and the amendment merely altered the conditions for exercising that right. The Court also interpreted the provisos to the amended section, capping the pre-deposit amount and specifying the applicability of the amendment to appeals filed after 6.8.2014. The writ petition was dismissed, affirming the amendment's applicability, and the writ appeal by the Commissioner of Service Tax was allowed, emphasizing uniformity in pre-deposit requirements. Case-Laws Central Excise Mon, 18 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327691