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

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