2015 (11) TMI 1425

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....6.08.2014. In the first case Registry pointed out that there is a defect in the appeal since 7.5% of the duty demanded has not been deposited as required under Section 35F of Central Excise 1944. The appellants have replied in response to the defect memo stating that the amendment would not be applicable to them since the lis had arisen much earlier to the date on which the amendment was carried out to Section 35F of Central Excise Act 1944. In the second case, the appellants have not deposited the amount but filed a stay application and it was pointed out by the learned CA that the stay application is required to be considered on the same ground that lis had arisen prior to 06.08.2014 and therefore amendment would not be applicable. In....

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....order of assessment, with or without penalty shall be admitted by the said authority unless such appeal is accompanied by a satisfactory proof of the payment of the tax, with penalty, if any, in respect of which the appeal has been preferred." 6. On the other hand provisions of Section 35F as amended are reproduced below: The proviso to Section 35F of Central Excise Act 1944 is reproduced since that would be sufficient to consider the issue before us. 4[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 appellan....

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....t 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.] It can be seen from the reproduced provisions hereinabove that the provisions providing that the provisions of this section would not apply to the stay applications and appeals pending before any appellate authority prior to the commencement of Finance Act 2014 was not made while amending the relevant provisions in the Sales Tax Act. In the absence of any specific provisions regarding applicability of the amendment to the cases pending before the date of amendment, Hon'ble Supreme Court considered the issue and interpreted the provisions. In the present case, the legislative intention cle....