Court Upholds Amendment: Section 35-F Pre-Deposit Requirement Applies Regardless of Initiation Date for Show Cause Proceedings.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Condition to make a pre-deposit of a fixed percentage of the tax demanded or penalty levied or both - the writ petition seeking a declaration that the amended Section 35-F of the Central Excise Act 1944, is applicable only to show cause proceedings initiated on or after 6.8.2014 is liable to be dismissed. - HC....