https://www.taxtmi.com/caselaws?id=332415 The amended pre-deposit regime under Section 35F of the Central Excise Act applies to appeals filed on or after 06.08.2014, because the filing date is decisive and the saving clause preserves only matters already pending before the appellate authority. The provision is not treated as retrospectively impairing vested rights, since Parliament confined the exception to pending appeals and stay applications. By virtue of Section 83 of the Finance Act, 1994, the same pre-deposit mandate extends to service tax appeals filed under Section 85. The resulting effect is that appeals in such matters must satisfy the statutory deposit condition before they can be entertained. en-us Thu, 14 Jul 2016 00:00:00 +0530 Sat, 03 Jun 2017 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332415 The amended pre-deposit regime under Section 35F of the Central Excise Act applies to appeals filed on or after 06.08.2014, because the filing date is decisive and the saving clause preserves only matters already pending before the appellate authority. The provision is not treated as retrospectively impairing vested rights, since Parliament confined the exception to pending appeals and stay applications. By virtue of Section 83 of the Finance Act, 1994, the same pre-deposit mandate extends to service tax appeals filed under Section 85. The resulting effect is that appeals in such matters must satisfy the statutory deposit condition before they can be entertained. Case-Laws Central Excise Thu, 14 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332415