JUDGMENT : 1. Heard Mr. Chimanka, learned counsel for the petitioner and Mrs. M. Padhi, learned sr. standing counsel for the Central Excise Department. 2. In this writ application, the petitioner has sought to challenge the order dated 18-6-2014 passed by the Customs, Excise and Service Tax Appellate Tribunal, East Regional Bench, Kolkata in Stay Application No. ST/Stay/181/2012 arising out of Appeal No. ST/108/2012-DB directing the petitioner to deposit 25% of Service Tax of Rs. 3.50 crores. 3. Mr. Chimanka, learned counsel for the petitioner submits that the petitioner is facing financial hardship for which, he is unable to comply with the terms of the interim direction of the Tribunal. The said appeal was filed in the year 2012 before the CESTAT. After the said appeal was filed, Section 35F has come to be introduced by the Parliament which is quoted below : "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 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 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 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; (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 provision of this section shall not apply to the stay applications and appeals pending before any appellate authority prior to the commencement of the Finance (No. 2) Act, 2014. Explanation - For the purpose of this section "duty demanded" shall include ? (i) amount determined under Section 11D; (ii) amount of erroneous Cenvat credit taken;". 4. Although the aforesaid provision is not retrospective in operation, yet this Court exercising writ jurisdiction over the matter and looking into the difficulties being faced by the appellant (petitioner herein) to obtain statutory remedy, directs that if the petitioner deposits 7.5% of the duty amount within a period of four weeks from today, the stay order shall remain in force till disposal of the appeal by the CESTAT. 5. With such observation and directions, the writ application is disposed of. 6. Urgent certified copy of this order be granted on proper application. Final Result : Disposed Off