https://www.taxtmi.com/caselaws?id=766566 Calcutta HC dismissed the appeal challenging the Tribunal's order which rejected the assessee's appeal for non-compliance with amended Section 35F of the Central Excise Act. The assessee argued that the amended provision should not apply retrospectively to their case as the show cause notices were issued before the amendment. However, the HC held that Section 35F has retrospective operation and applies to all cases except those covered under the second proviso, regardless of when the proceedings commenced. The court relied on the Karnataka HC decision in Hindustan Petroleum Corporation Ltd. case, confirming that pre-deposit requirements under amended Section 35F must be satisfied even for cases initiated before the amendment date. en-us Fri, 21 Feb 2025 00:00:00 +0530 Fri, 28 Feb 2025 08:23:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766566 Calcutta HC dismissed the appeal challenging the Tribunal's order which rejected the assessee's appeal for non-compliance with amended Section 35F of the Central Excise Act. The assessee argued that the amended provision should not apply retrospectively to their case as the show cause notices were issued before the amendment. However, the HC held that Section 35F has retrospective operation and applies to all cases except those covered under the second proviso, regardless of when the proceedings commenced. The court relied on the Karnataka HC decision in Hindustan Petroleum Corporation Ltd. case, confirming that pre-deposit requirements under amended Section 35F must be satisfied even for cases initiated before the amendment date. Case-Laws Service Tax Fri, 21 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766566