Amendment to Section 35F of CEA, 1944 are Constitutional: HC

Issue- This Writ Petition is Filed Under Articles 226 And 227 Of The Constitution Of India Praying To Quash Section 35F Of The Central Excise Act Of 1944 As Amended By Section 105 Of The Finance Act Of 2014 And The Said Section 105 Of The Finance Act Of 2014 As Being Unconstitutional. The petitioners have assailed amendment made to Section 35F of the Central Excise Act, 1944 (hereinafter referred to as the ‘Act’, for the sake of brevity), as amended by Section 105 of the Finance Act (No.2) 2014 (hereinafter referred to as 2014 Act’, for the sake of convenience) with effect fr...