https://www.taxtmi.com/caselaws?id=48665 The Tribunal held that the appellant must deposit the duty demanded or penalty levied as required by Section 35F of the Central Excises and Salt Act, 1944, before the appeal is heard. The Tribunal found the amended provisions of the Act to have retrospective applicability to pending proceedings, thereby affecting the substantive right of appeal. The dissenting opinion argued against the retrospective application of the pre-deposit condition for first appeals initiated before the amendment. Ultimately, the majority decision prevailed, and the case was remanded for further proceedings in line with the Tribunal's order. en-us Fri, 17 Feb 1984 00:00:00 +0530 Mon, 16 Jul 2012 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48665 The Tribunal held that the appellant must deposit the duty demanded or penalty levied as required by Section 35F of the Central Excises and Salt Act, 1944, before the appeal is heard. The Tribunal found the amended provisions of the Act to have retrospective applicability to pending proceedings, thereby affecting the substantive right of appeal. The dissenting opinion argued against the retrospective application of the pre-deposit condition for first appeals initiated before the amendment. Ultimately, the majority decision prevailed, and the case was remanded for further proceedings in line with the Tribunal's order. Case-Laws Central Excise Fri, 17 Feb 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48665