2015 (4) TMI 463

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....L NO.5/2015, D.B. CENTRAL EXCISE APPEAL NO.6/2015, NO.7/2015 - -<br>Service Tax<br>Mr. Sunil Ambwani And Prakash Gupta JJ For the Appellant : Mr. P.K. Kasliwal In all these Central Excise Appeals, filed by the Rajasthan State Industrial Development & Investment Corporation Limited under Section 35G of the Central Excise Act, the question of pre-deposit under Section 35F as a condition for fi....

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.... their contention that they had sold the plots to various persons, was untenable. With these findings, according to the Tribunal, the appellants could not make out any strong prima facie case in their favour, and directed pre-deposit of 50%. Learned counsel appearing for the appellant submits that an amendment has been made to Section 35F with effect from 06.08.2014, which stipulates payment of....

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.... of sub-section (1) of Section 35B, 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, where such penalty is in dispute, in pursuance of the decision or order appealed against; (iii) against the decision or order referred to in clause (b) of sub-section&nbsp; (1) of Section 35B, unless the appellant has de....

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....dit Rules, 2004." In Paramount Security through its Proprietor Vs. Union of India & Ors.(D.B. Civil Misc. Writ Petition No.12232/2014), a Division Bench of this Court, considering the effect of new substituted provisions of Section 35F with effect from 06.08.2014, recorded an opinion that the effect of the amendment cannot be restricted only for those appeals which are filed after 06.08.2014. S....