TaxTMI 
TaxTMI 
2015 (6) TMI 621
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....ned counsel for the appellant and Sri Ashok Singh, learned counsel for the department. This excise appeal under Section 35G of the Central Excise Act, 1944 is directed against the order of the Customs, Excise & Service Tax Appellate Tribunal, dated 19th January, 2015, whereby the Tribunal has required the assesse to deposit a sum of Rs. 25.00 Lakhs as predeposit under the provisions of Section 35....
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....ench has opined that in view of the amended Section 35F of U.P. Act No. 2 of 2014 (sic), the benefit of deposit of 7.5 only must be extended to the appellant in appeal which had been filed prior to the enforcement of the amended Section 35F i.e. 6th August, 2014. Any other direction will be violative of Article 14 of the Constitution of India. We find it difficult to agree with the preposition as....
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....nalty is in dispute-in pursuance of a decision or an order passed by an officer of Central Excise lower in rank than the [ Principal Commissioner of Central Excise or Commissioner of Central Excise]; (ii) against the decision or order referred to in clause (a) 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 an....
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....n "duty demanded" shall include,- (i) amount determined under section 11D; (ii) amount of erroneous Cenvat credit taken; (iii) amount payable under rule 6 of the Cenvat Credit Rules, 2001 or the Cenvat Credit Rules, 2002 or the Cenvat Credit Rules, 2004." From a simple reading of the said Section 35F, which is not under challenge, it cannot be disputed that the provision of Section 35F as amen....