https://www.taxtmi.com/caselaws?id=192529 The substituted pre-deposit regime under Section 35F of the Central Excise Act was upheld as a valid fiscal measure because the reduced deposit requirement was treated as a relaxation, not an unconstitutional burden, and it applied uniformly to appellate remedies. The Court held that the amended provision was procedural, governing appeals filed on or after 6 August 2014, even where the underlying adjudication pre-dated the amendment, because the statute showed a contrary intention that displaced Section 6 of the General Clauses Act. The cut-off date and related circulars were also sustained as consistent with the amended scheme and the revenue-protection objective. en-us Tue, 05 Jul 2016 00:00:00 +0530 Sat, 03 Jun 2017 18:28:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192529 The substituted pre-deposit regime under Section 35F of the Central Excise Act was upheld as a valid fiscal measure because the reduced deposit requirement was treated as a relaxation, not an unconstitutional burden, and it applied uniformly to appellate remedies. The Court held that the amended provision was procedural, governing appeals filed on or after 6 August 2014, even where the underlying adjudication pre-dated the amendment, because the statute showed a contrary intention that displaced Section 6 of the General Clauses Act. The cut-off date and related circulars were also sustained as consistent with the amended scheme and the revenue-protection objective. Case-Laws Service Tax Tue, 05 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192529