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Facts
The petitioner had filed appeals before the CESTAT in the year 2012 wherein pre-deposit of 25% of tax amount was ordered. Due to financial hardship they were unable to comply with the directions and hence challenged the predeposit order before the High Court.
Held
Although the amended provisions of section 35F of Central Excise Act, 1944 are not retrospective yet the High Court exercised its writ jurisdiction and considering the financial difficulties of Appellant to obtain statutory remedy, directed to make pre-deposit of 7.5% of the duty amount and passed the stay order till disposal.
