2017 (2) TMI 99

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....d penalty pending hearing of the appeal. Before amendment an appellant had to deposit the entire duty and penalty. The first proviso to Section 35F provided that in case of undue hardship the tribunal might dispense with the whole or part of the said deposit. What is undue hardship fell for consideration before the Supreme Court and the High Courts. It was held that existence of a strong prima facie case in his favour was a factor to be considered in assessing whether undue hardship would be caused to the appellant if compelled to make the deposit of the entire duty and penalty pending the appeal. Justice Indira Banerjee of our court in Jai Balaji Industries Ltd. vs. CESTAT, Kolkata, reported in 2015 [324] ELT 375 [Cal] very nicely su....

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.... with its advocate on record with a further direction upon him to invest the same in a short term bank deposit. The Excise Act, 1944 was amended with effect from 6th August, 2014. Section 35F. After such amendment is as follows : "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] ... xxx ... [ii] against the decision or order referred to in clause [a] of sub-section [1] of section 35B, unless the appellant has deposited seven and a half per cent of the duty, in case where duty or duty and penalty are in dispute, or penalty, where such penalty is in dispute, in....