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May 2015

[2015-TIOL-576-CESTAT-KOL] M/s AI Champdany Industries Ltd., M/s. Murlidhar Ratanlal Exports Ltd. vs. Commissioner of Central Excise, Kolkatta-IV

By Puloma Dalal, Jayesh Gogri, Mandar Telang Chartered Accountants
Reading Time 1 mins
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Pre-deposit mandatory even in respect of orders passed prior to 06-08-2014 and appeals filed thereafter.

Facts:
The Appeals have been filed after 06-08-2014 against the orders passed prior to the amendment to section 35F of the Central Excise Act, 1944 without making any pre-deposit.

Held:
In terms of the amended provisions of section 35F, the Tribunal is barred from entertaining any appeal unless pre-deposit as mentioned in section 35F is complied with accordingly the appeals are not maintainable and are dismissed.

Note: Readers may note a recent CONTRARY decision of the Kerala High Court in the case of M/s. Muthoot Finance Ltd. [2015-TIOL-632-HC-Kerala-ST] reported in BCAJ-April 2015 issue and the decision of the Andhra Pradesh High Court in the case of M/s. K. Rama Mohanarao & Co [2015-TIOL-511-HC-APCX].

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