https://www.taxtmi.com/caselaws?id=330741 The Court upheld the Constitutional validity of the amendment in Section 35F of the Central Excise Act, 1944, and related circulars. It directed the company to deposit Rs. 45 lakhs for appeal consideration, while the officer's deposit was deferred pending appeal disposal. The Court reserved the right to revisit the amendment's validity later if necessary. Appellants were instructed to deposit the specified amounts within three weeks for prompt Tribunal review, with the option to challenge the decision before a Division Bench if dissatisfied. The appeals were disposed of as per the orders, with no costs awarded. en-us Tue, 28 Jun 2016 00:00:00 +0530 Tue, 15 Nov 2016 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330741 The Court upheld the Constitutional validity of the amendment in Section 35F of the Central Excise Act, 1944, and related circulars. It directed the company to deposit Rs. 45 lakhs for appeal consideration, while the officer's deposit was deferred pending appeal disposal. The Court reserved the right to revisit the amendment's validity later if necessary. Appellants were instructed to deposit the specified amounts within three weeks for prompt Tribunal review, with the option to challenge the decision before a Division Bench if dissatisfied. The appeals were disposed of as per the orders, with no costs awarded. Case-Laws Central Excise Tue, 28 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330741