2015 (4) TMI 813

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....iation of proceedings the right to appeal also accrues on that date, as appeal is in continuation of the original proceedings - On the date of initiation of lis the amendment was not in force. However, during the pendency of this matter the aforesaid amendment is made - The petitioner can very well approach the appellate authority with an application for waiver of pre-deposit - The appellate authority for the time being without insisting upon pre-deposit as per the amended provision, shall consider such application in accordance with law. This order will be effected provided the petitioner prefers an appeal within fifteen days from the date of receipt of a copy of this order and make such application. In case of failure this interim order w....

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.... India, declaring the CESTAT Circular F.No.15/ CESTAT/General/2013-14, dated 14-10-2014, issued by the 4th Respondent, as unconstitutional and ultra vires the Act; D) issue a writ, order of direction in the nature of writ of certiorari, calling for the records of the 2nd Respondent culminating in his Order-in-Original No.GUN-EXCUS-000-COM-078-14-15 dated 26.11.2014and quash the same; AND WHEREAS the High Court upon perusing the petition and affidavit filed herein and upon hearing the arguments of Sri Laxminarayana Alishetty, Advocate for the Petitioner, directed issue of notice to the Respondents herein returnable in three weeks to show cause as to why this writ petition should not be admitted in the circumstances set out in the petition a....