2016 (11) TMI 484

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....st under the category mention matters by the Registry as the appellant have not complied with the amended provision of Section 35F of Central Excise Act, 1944, as applicable to service Tax matters by virtue of Sec.83 of Finance Act,1994 by depositing the requisite amount of 7.5% of the Service Tax confirmed at the time of filing the said Appeal. The Ld. A.R for the Revenue pleaded that since the Appellant had not complied with the provision of Sec. 35F of CEA,1994, their Appeal cannot be entertained. Countering the said argument, Ld. Advocate submitted that the impugned Order is contrary to the settled law on the issue, and hence the demand cannot be sustained against the Appellant. Before considering the rival submission, it is necessary t....

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....ot apply to the stay applications and appeals pending before any appellate authority prior to the commencement of the Finance (No. 2) Act, 2014." 3. On plain reading of the aforesaid provision, we find that the wordings employed there in are as clear as daylight. In clause (ii) it is unambiguously prescribed that any person aggrieved by a decision or order referred to Clause (a) of sub- Section (1) of Sec 35B of Central Excise Act, unless deposits seven and half per cent of the duty, where duty and penalty are in dispute , the appeal shall not be entertained. We do not find any reason to read the said provision in any other manner so as to come to the conclusion that the Appellants are not required to deposit 7.5% of the service tax when s....