D.N. Patel, J.

1. These writ petitions have been preferred challenging Section 35-F of the Central Excise Act, 1944. This section has been amended with effect from 6th August, 2014 by section 105 of the Finance (No.2) Act, 2014, which prescribes that 7.5% or 10% of the duty demanded or penalty levied is to be deposited in case appeal is being preferred before the Commissioner (Appeals) or the Tribunal. This is mainly challenged in these four writ petitions.

2. Factual Matrix:

? These petitioners are the manufacturers and they are liable to make payment of excise duty under the Central Excise Act, 1944 (hereinafter to be referred to as the Act, 1944). They have been issued show-cause notices and ultimately, Orders-in-Original have been passed under the Act, 1944. These petitioners can prefer appeal either before the Commissioner (Appeals) or before the Tribunal under the Act, 1944. Section 35-F as it stands before the amendment i.e. prior to 6th August 2014 reads as under:-

“35-F. Deposit, pending appeal, of duty demanded or penalty levied - where in any appeal under this Chapter, the decision or order appealed against relates to any duty demanded in respect of goods which are