JUDGMENT 1. The three remaining defects pointed out by the office are overruled. 2. Heard on admission. 3. Counsel for the appellant submits that against the order of the Commissioner, Central Excise, appeal came to be preferred before the Customs, Excise & Service Tax Appellate Tribunal, New Delhi along with a stay application and that came to be decided by an order dated 8-9-2014 directing the appellant to deposit 50% of the duty of customs and also of excise within a period of 8 weeks from today and report compliance on 11-11-2014 and subject to deposit of said amount, pre-deposit of balance amount of duty imposed upon the appellant and entire amount of penalty shall stand waived and its recovery be stayed during the pendency of the appeal. 4. Counsel submits that the appellant because of financial distress was unable to comply with order dated 8-9-2014 and for non-compliance appeal came to be dismissed vide order dated 8-12-2014 and the application moved thereafter for recalling/restoration of the appeal, the ld. Tribunal, under order impugned dated 9-3-2015, though recalled and restored the appeal but initiated recovery proceedings against the appellant for non-compliance of the stay order dated 8-9-2014. 5. Counsel submits that an amendment has been made to Section 35F with effect from 6-8-2014, which stipulates payment of 7.5% and 10% of duty for the first and subsequent appeals respectively. The new substituted provisions of Section 35F, are as follows:- “Section 35F. Deposit of certain percentage of duty demanded or penalty imposed before filing appeal. 5. Counsel submits that an amendment has been made to Section 35F with effect from 6-8-2014, which stipulates payment of 7.5% and 10% of duty for the first and subsequent appeals respectively. The new substituted provisions of Section 35F, are as follows:- “Section 35F. Deposit of certain percentage of duty demanded or penalty imposed before filing appeal. - The Tribunal or the Commissioner (Appeals), as the case may be, shall not entertain any appeal - (i) under sub-section (1) of Section 35, unless the appellant has deposited seven and a half per cent of the duty, in case where duty or duty and penalty are in disputed, or penalty, where such penalty is in dispute, in pursuance of a decision or an order passed by an officer of Central Excise lower in rank than the [Principal Commissioner of Central Excise or Commissioner of Central Excise]; (ii) against the decision or order referred to in clause (a) of sub-section (1) of Section 35B, unless the appellant has deposited seven and a half per cent of the duty, in case where duty or duty and penalty are in dispute, or penalty, where such penalty is in dispute, in pursuance of the decision or order appealed against; (iii) against the decision or order referred to in clause (b) of sub-section (1) of Section 35B, unless the appellant has deposited ten per cent of the duty, in case where duty or duty and penalty are in dispute, or penalty, where such penalty is in dispute, in pursuance of the decision or order appealed against : Provided that the amount required to be deposited under this section shall not exceed rupees ten crores : Provided further that the provisions of this section shall not apply to the stay applications and appeals pending before any appellate authority prior to the commencement of Finance (No. 2) Act, 2014. Explanation - For the purposes of this section “duty demanded” shall include, - (i) amount determined under Section 11D; (ii) amount of erroneous Cenvat credit taken; (iii) amount payable under Rule 6 of the Cenvat Credit Rules, 2001, or the Cenvat Credit Rules, 2002 or the Cenvat Credit Rules, 2004.” 6. Explanation - For the purposes of this section “duty demanded” shall include, - (i) amount determined under Section 11D; (ii) amount of erroneous Cenvat credit taken; (iii) amount payable under Rule 6 of the Cenvat Credit Rules, 2001, or the Cenvat Credit Rules, 2002 or the Cenvat Credit Rules, 2004.” 6. Counsel submits that in other identical appeals, this Court, even in the case where the order has been passed prior thereto, has taken note of the amendment notification dated 6th August, 2014 and granted indulgence in Paramount Security through its Proprietor v. Union of India & Ors. (D.B. Civil Misc. Writ Petition No. 12232/2014) , a Division Bench of this Court, considering the effect of new substituted provisions of Section 35F with effect from 6-8-2014, taking note of the submission that the effect of the amendment cannot be restricted only for those appeals which are filed after 6-8-2014. Such a restriction will be violative of Article 14 of the Constitution of India and taking note off the amendment introduced from 6th August, 2014, interim protection has been granted provided the appellant deposits 10% of the adjudicated amount in terms of the amendment of Section 35F, recovery proceedings in furtherance thereto have been kept in abeyance and that has been relied upon by the coordinate Bench of this Court in DB Central Excise Appeal No. 1/2015 & 7 other appeals dated 12-2-2015. 7. Taking note of the submission made and the order passed by the Coordinate Bench of this Court dated 12-2-2015, we do not find any ground to take a different view. 8. Let notices be served on the Counsel appearing for the Central Excise Department in the High Court, within seven days. 9. As an interim direction, we direct that the future recovery pursuant to order of the Tribunal dated 8-9-2014 passed in Customs Stay Application No. 51101/2014 shall remain stayed provided the appellant complies with the condition of pre-deposit under the amended provisions of Section 35-F by depositing 10% of the adjudicated amount within a period of 10 days from today. We further make it clear that if the appellant fails to deposit in compliance of the order of the Court, the recovery proceedings initiated for non-compliance of the interim order dated 8-9-2014 shall automatically revive without further reference to the Court.Stay granted. *******