https://www.taxtmi.com/caselaws?id=46303 The Division Bench allowed the writ petition challenging the order refusing stay of duty levy and penalty under Section 35F of the Central Excise and Salt Act, 1944. The court emphasized that the right to appeal is a substantive right vested at the initiation of proceedings and cannot be arbitrarily taken away by subsequent legal amendments. The appellate authority was directed to proceed with the appeal without imposing the condition of pre-deposit of duty and penalty, affirming the principle that the right to appeal is safeguarded from retrospective amendments affecting the appeal process. en-us Fri, 01 Mar 2002 00:00:00 +0530 Sat, 17 Jul 2010 10:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46303 The Division Bench allowed the writ petition challenging the order refusing stay of duty levy and penalty under Section 35F of the Central Excise and Salt Act, 1944. The court emphasized that the right to appeal is a substantive right vested at the initiation of proceedings and cannot be arbitrarily taken away by subsequent legal amendments. The appellate authority was directed to proceed with the appeal without imposing the condition of pre-deposit of duty and penalty, affirming the principle that the right to appeal is safeguarded from retrospective amendments affecting the appeal process. Case-Laws Central Excise Fri, 01 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46303