SC upheld Constitutional Validity of Section 35F of Central Excise Act, 1944

In the case of Satya Nand Jha vs Union of India Honourable Supreme Court Upheld the Judgment of Jharkhand High Court and upheld the constitutional validity of Section 35F of the Central Excise Act, 1944. Earlier High Court has held as under:- A statute relating to  taxation cannot be struck down merely because the right to prefer  an appeal is made conditional, otherwise, the whole revenue will be  in litigation and the budgetary provision will be upset. Moreover, if the amount is compelled to be deposited by few percentage only and if appeals preferred by the appellant-assessee are dismis...