JUDGMENT :

The petitioner has approached this Court with the following prayers;

“i. to issue a Writ of certiorari or any other appropriate writ or order or direction to quash the amendment brought in Section 35F of the Central Excise Act, 1944 as per Section 105 of the Finance (No-2) Act, 2014, declaring the same as unconstitutional and thereby unenforceable.

ii. to issue a Writ of certiorari or any other appropriate writ or order or direction to set aside Ext P8 circular issued by the 2nd respondent.

iii. to issue a Writ of certiorari or any other appropriate writ or order or direction to set aside Ext P6 order issued by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench at Bangalore

iv. to issue a Writ of certiorari or any other appropriate writ or order or direction to set aside Ext P3 order issued by the 3rd respondent, or alternately,

v. to issue a Writ of Mandamus or any other appropriate writ or order or direction to the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench at Bangalore to hear and dispose of Ext P4 appeal, on its merits, without insisting the pre-deposit as required under Section 35F of the Section 35F of the Central Excise