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2019 (2) TMI 1931 - AT - CustomsMaintainability of appeal - non-compliance with the requirement of the pre-deposit - Section 129E of the Customs Act, 1962 - HELD THAT:- A bare perusal of Section 129E indicates that the Tribunal shall not entertain any Appeal unless the appellant has deposited 7½% of the duty, in case where duty or duty and penalty are in dispute, in pursuance of a decision or an Order appealed against. The second proviso stipulates that the provisions of this Section shall not apply to the stay Applications and Appeals pending before any Appellate Authority prior to the commencement of the Finance Act, 2014. The amended provision of Section 129E of the Act came into force on 6 August, 2014. It provides that Tribunal shall not entertain any Appeal unless the appellant has deposited 7½% of the duty, in case where duty or duty and penalty are in dispute, in pursuance of the decision appealed against. The second proviso makes the position absolutely clear as it provides that the provisions of Section 129E shall not apply to Stay Application and Appeals pending before any Appellant Authority prior to the commencement of the Finance Act 2014. In other words, only those Appeals and stay Application which are pending before the Tribunal before 6 August, 2014 would continue to be governed by the old provisions. The requirements set out in Section 129E of the Act as amended on 6 August 2014 have to be satisfied in regard to Appeals filed on or after 6 August, 2014. The contention of the learned consultant for the appellant that the provisions of the amended provisions of Section 129E of the Act would apply to Appeals in which show cause notices were issued on or after 6 August, 2014 cannot, therefore, be accepted - appellant has not made the requisite pre-deposit and has made a plea that the unamended provision of Section 129E under which there was a discretion with the Tribunal to waive the requirement of pre-deposit on certain conditions, should be made applicable. Application dismissed.
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