Court Examines Prospective vs. Retrospective Application of 7.5% Pre-Deposit Waiver u/s 35F for CESTAT Appeals.

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....Waiver of pre deposit - Mandatory pre deposit of 7.5% - Provision of section 35F, whether prospective or retrospective - date of SCN 05.06.2013 - Date of OIO 27.02.2015 - petitioner allowed to file an Appeal before the CESTAT along with stay application, without making pre-deposit of 7.5% - HC....