2016 (2) TMI 102

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....ounsel for the appellant argued that there was no necessity of mandatory pre-deposit in their case. Crux of their argument was that the amended provisions of Section 35F have come into effect on 06.08.2014. While in these cases, the orders-in-original have been issued after the said amendment. The show-cause notices were issued on 07/02/2014 & 28/09/2012 respectively. In this regard their argument was that old Section 35F would be applicable and there is no requirement of mandatory pre-deposit in their case. 3. It is noticed that earlier in the case of same appellant, the same issue has been decided by this Tribunal vide order No. A/1295-1297/15/EB dated 18/05/2015  in respect of order No. Belapur/15/BEL-I/R-IV/COMMR/SFA/2014-15 dated....

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....of the Hon'ble Supreme Court in the case of Hossein Kasam Dada (supra) is concerned, we have already discussed in the earlier paragraph and in our view, the said judgment does not help the case of the appellants. On the contrary, it helps the Revenue to argue that the language of the second proviso to new Section 35F makes it very clear that the amended provisions will apply to all the stay applications and appeals filed after the commencement of the Finance (no.2) Act, 2014. We have also gone through the judgments relating to income tax in the case of Kerala Transporting CO. (supra) and Smt. G.A. Samanthamakani (supra). Both the cases are relating to income tax and the amendments therein are not pari material with the amendment made in....

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....ot find application of the said case law. 6.1 We have also gone through the judgment of the Hon'ble High Court of Karnataka in the case of Fosroc Chemicals (India) Pvt. Ltd. (supra). The learned AR has quoted para 9 to 13 of the said judgment to buttress the argument that since the new section has substituted old section, the amended section will have an effect as if the amended section has all along been there. We have also discussed in the earlier paragraphs that the second proviso to amended Section 35F makes it very clear that the pending stay applications and appeals as on the date of commencement of the Finance (No.2) Act, 2014 will be governed by the old Section 35F and by implication, the substituted Section 35F will be applic....