TaxTMI 
TaxTMI 
2016 (6) TMI 13
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the Petitioner : Sameer Jain, Venkatesh Garg, Ashish Kumar Singh, Dinesh Bishnoi, R. B. Mathur For the Respondent : Ajay Shukla, Amit Surolia, Sarvesh Jain, Vinay Mathur, R. D. Rastogi (Additional Solicitor General), Manjeet Kaur, Ashish Kumar ORDER By the writ petitions, a challenge has been made to second proviso to section 35-F of the Central Excise Act, 1944. The connected appeals challenge the order passed by the Commissioner or the Customs, Excise & Service Tax Appellate Tribunal (CESTAT). After arguing the case to some length, validity of second proviso to section 35-F of the Act of 1944 is not pressed in view of the fact that the court has considered alternative prayer to make condition of pre-deposit to be reasonable thus to in....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Appeal No.1/2015, vide order dated 8.4.2015 and "M/s Prosafe International Pvt Ltd versus Union of India & ors", DB Civil Misc Writ Petition No.10740/2014, vide order dated 30.10.2014. Mr RD Rastogi, learned Additional Solicitor General appearing for the Union of India has supported second proviso to section 35F of the Act of 1944, however, challenge to the amended provision is not pressed by the petitioners/ appellants. Mr Ajay Shukla, Mr Vinay Mathur and Mr Sarvesh Jain, learned counsel for the revenue have supported the orders passed by the Commissioner/ CESTAT on the applications submitted by the assessee to exempt the condition of pre-deposit of the amount of duty or the penalty, as the case may be. It is submitted that the Commissi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nce Act, 2014. The condition of pre-deposit of 7.5% or 10% of the amount of duty without any provision for exemption has been provided. It is to avoid any litigation on the issue of pre-deposit so that hearing of the appeals can be expedited. Taking into consideration the aforesaid and the orders passed by this court in the cases referred above, we are of the opinion that the orders passed by the Commissioner/ CESTAT need interference. Thus, taking into consideration the facts available on record, we are of the opinion that on deposit of 15% of the amount of duty or the penalty, as the case may be, appeals would be heard by the Commissioner/ CESTAT. The amount of 15% of the duty or the penalty, as the case may be, would be deposited within ....