Excise & Customs : New
mandatory pre-deposit law under excise section 35F and customs section
129E is constitutionally valid and irrespective of date of issue of
notice/order, it would apply to all
appeals filed on or after 6-8-2014;
however, High Courts have discretionary writ power to waive pre-deposit
[2015] 59 taxmann.com 447 (Allahabad)
HIGH COURT OF ALLAHABAD
Ganesh Yadav