https://www.taxtmi.com/caselaws?id=301339 For appeals under the amended pre-deposit regime in the Central Excise Act, the decisive date is the date of filing of the appeal, not the date of the show cause notice or the dispute period. Because the substituted Section 35F makes the prescribed deposit a condition precedent to entertainment of the appeal, appeals filed after 6 August 2014 were subject to the amended requirement, and the earlier saving clause protected only appeals already pending. The High Court also held that writ jurisdiction could not be used to bypass this statutory bar or direct the appellate authority to entertain the appeal without compliance, though time to make the deposit was extended. en-us Wed, 28 Aug 2019 00:00:00 +0530 Mon, 28 Mar 2022 20:11:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301339 For appeals under the amended pre-deposit regime in the Central Excise Act, the decisive date is the date of filing of the appeal, not the date of the show cause notice or the dispute period. Because the substituted Section 35F makes the prescribed deposit a condition precedent to entertainment of the appeal, appeals filed after 6 August 2014 were subject to the amended requirement, and the earlier saving clause protected only appeals already pending. The High Court also held that writ jurisdiction could not be used to bypass this statutory bar or direct the appellate authority to entertain the appeal without compliance, though time to make the deposit was extended. Case-Laws Central Excise Wed, 28 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301339