2015 (2) TMI 421

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ropriate directions, in view of the CESTAT Circular dt. 14th Oct.2014 as the appellants had not complied with the Provisions of Section 35F of CEA, 1944, even though all these appeals were filed on or after 6th of August, 2014.The following amounts had been confirmed and involved in the respective Appeals: Name of the Appellant Central Excise Duty Penalty M/s. AI Champdany Industries Ltd. Rs.15,64,57,286/- Rs.15,64,57,286/- Murlidhar Ratanlal Exports (Appeal No. E/76567/14) Rs.16,26,25,433/ Rs.16,26,25,433/- Murlidhar Ratanlal Exports (Appeal No. E/76566/14 Rs.17,48,41,004/- Rs.17,48,41,004/- Murlidhar Ratanlal Exports (Appeal No. E/76568/14 Rs.12,52,62,363/- Rs.12,52,62,363/- 2. The Ld. A.R. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ai 2014-TIOL-2637CESTAT-Mum, considering all aspects, had dismissed the Appeals filed after 06.08.2014 for not compliance with the amended Sec.129E of the Customs Act,1962. 5. We have considered the submissions advanced by both sides. We find that amended Section 35F of CEA,1944 which is also amended on similar line with Sec.129E of CA,1962, reads as: [SECTION 35F.?Deposit of certain percentage of duty demanded or penalty imposed before filing appeal.  The Tribunal or the Commissioner (Appeals), as the case may be, shall not entertain any appeal (i) under sub-section (1) of section 35, unless the appellant has deposited seven and a half per cent. of the duty, in case where duty or duty and penalty are in dispute, or penalty, w....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....] 6. A plain reading of the aforesaid provision makes it abundantly clear that the Tribunal or Commissioner shall not entertain any appeal under Section 35 unless the appellant has made pre-deposit of applicable amount mentioned in the said provision. Therefore, in terms of the amended Section 35F of CEA,1944 w.e.f. 06th August, 2014, this Tribunal is barred from entertaining any appeal unless pre-deposit as mentioned in Section 35F is complied with. It is a cardinal principle of statutory interpretation that while incorporating a statute or a provision into the existing statute, the Legislatures are fully aware of the position of law as was prevailing on the date of new legislation or bringing the change into the existing legislation. W....