B.V. Nagarathna, J. - (1.) As common questions of law arise in these writ petitions, they have been heard together and are disposed of by this common order.
(2.) The petitioners have assailed amendment made to Sec. 35F of the Central Excise Act, 1944 (hereinafter referred to as the 'Act', for the sake of brevity), as amended by Sec. 105 of the Finance Act (No. 2) 2014 (hereinafter referred to as '2014 Act', for the sake of convenience) with effect from 6/8/2014, which provides for monetary pre -deposit of 7.5% for first appeals and 10% for second appeals on the total tax or tax and penalty, demanded for entertaining such appeals.
(3.) In essence, the contention of the petitioners is that the requirement of the pre -deposit is in violation of Articles 14, 19(1)(g) and 265 of the Constitution of India. Therefore, they have sought a declaration that Circular No. issued by the Government of India, Ministry of Finance, Department of Revenue (Central Board of Excise and Customs) New Delhi, dated 16/9/2014 is ultra vires the Constitution of India and a similar Circular F. No. 15/CESTAT/General/2013 -14 dated 4/10/2014, is also assailed. A direction is also sought to enable the petitioners to file their appeals without monetary pre -deposit of 7.5%, as the lis in so far as petitioners are concerned commenced prior to 6/8/2014, which is the date on which the amendment has been enforced. Background facts:;