https://www.taxtmi.com/caselaws?id=350950 The Division Bench upheld the validity of the amended Section 35F of the Central Excise Act, 1944, requiring payment of 7.5% of the duty or penalty in dispute as a condition for appeal. The court ruled that the amendment applies to appeals filed post-amendment, even if the lis commenced earlier. Citing legal precedents, the court emphasized that the right of appeal is vested at the initiation of the lis and cannot be retrospectively taken away by legislative changes. The appeals challenging the Customs, Excise and Service Tax Appellate Tribunal orders were dismissed without costs based on the binding precedent set by Nimbus Communication Limited case. en-us Tue, 10 Oct 2017 00:00:00 +0530 Thu, 16 Nov 2017 07:02:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350950 The Division Bench upheld the validity of the amended Section 35F of the Central Excise Act, 1944, requiring payment of 7.5% of the duty or penalty in dispute as a condition for appeal. The court ruled that the amendment applies to appeals filed post-amendment, even if the lis commenced earlier. Citing legal precedents, the court emphasized that the right of appeal is vested at the initiation of the lis and cannot be retrospectively taken away by legislative changes. The appeals challenging the Customs, Excise and Service Tax Appellate Tribunal orders were dismissed without costs based on the binding precedent set by Nimbus Communication Limited case. Case-Laws Central Excise Tue, 10 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350950