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Documents citing Maa Mahamaya Industries Ltd vs Commissioner Of Central Excise, ... on 12 August, 2014

Schaeffler India Pvt. Ltd. vs Commissioner Of Central Goods & Service ... on 5 November, 2024

"6. A plain reading of the aforesaid provision makes it abundantly clear that the Tribunal or Commissioner shall not entertain any appeal under Section 35 unless the appellant has made pre-deposit of applicable amount mentioned in the said provision. Therefore, in terms of the amended Section 35F of CEA, 1944 w.e.f. 6th August, 2014, this Tribunal is barred from entertaining any appeal unless pre-deposit as mentioned in Section 35F is complied with. It is a cardinal principle of statutory interpretation that while incorporating a statute or a provision into the existing statute, the Legislatures are fully aware of the position of law as was prevailing on the date of new legislation or bringing the change into the existing legislation. We find the law, i.e., amended Sec. 35F of CEA, 1944 is very clear and unambiguous and the intention of the Legislature is also loudly made clear about its applicability. Needless to emphasize, the Tribunal is a creature of the statute and accordingly bound by the statute as has been held recently by the Hon'ble Andhra Pradesh High Court in the case of Maa Mahamaya India Ltd. v. CCE, C & ST, Vishakhapatnam-I - 2014 (310) E.L.T. 244 (A.P.).
Custom, Excise & Service Tax Tribunal Cites 13 - Cited by 0 - Full Document

) M/S. Ai Champdany Industries Ltd vs Commr. Of Central Excise- Kolkata-Iv on 5 January, 2015

6. A plain reading of the aforesaid provision makes it abundantly clear that the Tribunal or Commissioner shall not entertain any appeal under Section 35 unless the appellant has made pre-deposit of applicable amount mentioned in the said provision. Therefore, in terms of the amended Section 35F of CEA,1944 w.e.f. 06th August, 2014, this Tribunal is barred from entertaining any appeal unless pre-deposit as mentioned in Section 35F is complied with. It is a cardinal principle of statutory interpretation that while incorporating a statute or a provision into the existing statute, the Legislatures are fully aware of the position of law as was prevailing on the date of new legislation or bringing the change into the existing legislation. We find the law i.e. amended Sec.35F of CEA,1944 is very clear and unambiguous and the intention of the legislature is also loudly made clear about its applicability. Needless to emphasize, the Tribunal is a creature of the statute and accordingly bound by the statute as has been held recently by the Honble Andhra Pradesh High Court in the case of Maa Mahamaya India Ltd. Vs. CCE, C & ST, Vishakhapatnam-I 2014(310) ELT 244(A.P.).
Custom, Excise & Service Tax Tribunal Cites 6 - Cited by 2 - Full Document

Sri Sambhu Nath Dubay vs Kolkata(Prev) on 15 February, 2023

"6. A plain reading of the aforesaid provision makes it abundantly clear that the Tribunal or Commissioner shall not entertain any appeal under Section 35 unless the appellant has made pre-deposit of applicable amount mentioned in the said provision. Therefore, in terms of the amended Section 35F of CEA, 1944 w.e.f. 6th August, 2014, this Tribunal is barred from entertaining any appeal unless pre-deposit as mentioned in Section 35F is complied with. It is a cardinal principle of statutory interpretation that while incorporating a statute or a provision into the existing statute, the Legislatures are fully aware of the position of law as was prevailing on the date of new legislation or bringing the 2 Customs Appeal No. 78362 of 2018 change into the existing legislation. We find the law, i.e., amended Sec.35F of CEA, 1944 is very clear and unambiguous and the intention of the Legislature is also loudly made clear about its applicability. Needless to emphasize, the Tribunal is a creature of the statue and accordingly bound by the statue as has been held recently by the Hon'ble Andhra Pradesh High Court in the case of Maa Mahamaya India Ltd. v. CCE, C & ST, Vishakhapatnam-I-2014 (310) E.L.T. 244 (A.P.).
Custom, Excise & Service Tax Tribunal Cites 3 - Cited by 0 - Full Document
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