2017 (7) TMI 1035

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....t Per: SS GARG In this case the Registry has raised the objection that the appellant has filed the appeal without making a pre-deposit under Section 35F of the that the impugned order passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has rejected the appeal of the appellant for non-compliance of the provisions of Section 35F of the Central Excise Act 1944 made applicable to....

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....filed this appeal without mandatory pre-deposit as required under Section 35F of the Central Excise Act 1944 as made applicable to Service Tax vide Section 83 of the Finance Act 1994. As per the amended Section 35F, "the Tribunal or the Commissioner (Appeals) as the case may be, shall not entertain any appeal (i) under sub-section (1) of Section 35, unless the appellant has deposited seven and a h....

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....Court. Here it is pertinent to reproduce para 10 of the Commissioner's impugned order wherein it has been provided as under: "It was held by CESTAT Bangalore {ST/20750/2015 & ST/20905/2015} that pre-deposit is to be made in respect of all appeals filed after the date of amendment of Section 35 The Hon'ble High Court of Karnataka dismissed-the writ petitions filed by M/s. Hindustan Petrole....