2015 (6) TMI 110

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.... For the Appellant : Mr. AP Mathur with Mr. H. Kharbanda & Abhishek Taju, counsel ORDER The three remaining defects pointed out by the office are overruled. Heard on admission. Counsel for the appellant submits that against the order of the Commissioner, Central Excise, appeal came to be preferred before the Customs, Excise & Service Tax Appellate Tribunal, New Delhi alongwith a stay a....

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....ut initiated recovery proceedings against the appellant for non-compliance of the stay order dt.08/09/2014. Counsel submits that an amendment has been made to Section 35F with effect from 06.08.2014, which stipulates payment of 7.5% and 10% of duty for the first and subsequent appeals respectively. The new substituted provisions of Section 35F, are as follows:- "Section 35F. Deposit of certa....

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....nalty, 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 (1) of Section 35B, unless the appellant has deposited ten percent 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 appe....

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....fication dt.6th August, 2014 and granted indulgence 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, taking note of the submission that the effect of the amendment cannot be restricted only for those ap....