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2015 (10) TMI 2446 - HC - CustomsFailure to make pre-deposit of 7.5% to entertain appeal - SCN issued for non-fulfilment of export obligation - Appellant contended that amendment to Section 129E would not be applicable to them since SCN was issued prior thereto on 10th June 2014 and CESTAT erred in dismissing the appeal on account of non-compliance of amended Section 129E – Held That:- CESAT had to apply the second proviso to the amended Section 129 E since appeal was filed after 6th August 2014 - Section 35 F indicated that on and after the date of its enforcement an Assessee in appeal was required to deposit the stipulated percentage of duty and if it failed to do so, CESTAT shall not entertain the appeal - Appellant deposited a sum of ₹ 4,95,532 on 8th May 2015 which was admittedly not 7.5% of the demanded duty as confirmed by Commissioner of Customs (Export) – Appeal dismissed – Decided in favour of Respondent.
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