TaxTMI 
TaxTMI 
2025 (3) TMI 2105
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....eal is taken up for hearing and disposal after hearing the learned Authorized Representative. 2.1 This appeal is directed against Order-in-Appeal No.363-CEALLD-2022, dated-16/08/2022 passed by Commissioner (Appeals) CGST & Central Excise, Allahabad. By the impugned order Commissioner (Appeals) has dismissed the appeal of the Appellant by observing as follows:- "4. Discussion and Findings: It is observed that the appeal has been filed within the time limit of sixty days specified under Suction 35F of the Central Excise Act, 1944. In the present case the appellant has not disputed central excise duty of Rs.1,57,468/- and service tax of Rs. 14,768/- which were deposited even before issuance of impugned SCN. The appellant has disput....
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....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 pursuance of the decision or order appealed against; (iii) against the decision or order referred to in clause (b) of sub-section (1) of Section 35B unless the appellant has deposited ten per cent of the duty, in care where duty or duty and penalty are in dispute, or penalty, where such penalty is in dispute, in pursuance of the decision or order appealed against: Provided that the amount required to be deposited under this section shall not exceed rupees ten crores: Provided further that the provisions of this section shall not apply to the sta....
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....F of Central Excise Act, 1944 - As amended by Finance Act, 2014 w.e.f. 6-8-2014 Constitutional validity of Restriction on Tribunal or Commissioner (Appeals) not to entertain appeal unless predeposit, with second proviso clarifying that it will not apply to stay applications and appeals pending before any appellate authority prior to commencement of Act HELD: When statute itself makes it clear that right of appeal is subject to certain restrictions with effect from particular date, general rule that law relating to appeal which is vested right that accrues to litigant as on date of commencement of lis will not be applicable - It was more so as C.B.E. & C. Circular No. 984/08/2014-CX, dated 16-9-2014 clarified that amendment applies to appeal....
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....ing for the Revenue and perused the appeal records. 3.2 On perusal of the Appeal records I find that Appellant have complied with the conditions of the mandatory pre-deposit i.e. 10% of the disputed amount, as required in terms of Section 35F of the Central Excise Act,1944 for consideration of appeal by the Tribunal has been deposited at the time of filing of the appeal. 3.3 Arguing for the Revenue learned Authorized Representative fairly agrees that the Appellant have made the mandatory pre-deposit. 4.1 I have considered the impugned orders along with the submissions made in appeal and during the course of argument. 4.2 Taking the note of the above fact that the impugned order has not been passed on merits of the case, the matt....