Pre-deposit mandatory even in respect of orders passed prior to 06-08-2014 and appeals filed thereafter.

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

 

 

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 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 MIs Muthoot Finance Ltd. [2015-TIOL-632-HC-Kerala-STj reported in BCAJ-April 2015 issue and the decision of the Andhra Pradesh High Court in the case of MIs. K. Rama Mohanarao & Co [2015-TIOL-511-HC-AP- CX].