9911796707
TMI Blog2015 (4) TMI 952X X X X Extracts X X X X X X X X Extracts X X X X ..... and Service Tax Appellate Tribunal, Bangalore, he was informed by Ext.P10 defect memo that, he would have to pay 7.5% of the duty confirmed against him by Ext.P8 order, as a condition for maintaining Ext.P9 appeal before the said Tribunal. He was also granted time till 19.02.2015 for complying with the said provisions. It was being aggrieved by Ext.P10 notice, to the extent it directed the petitioner to comply with the condition of depositing 7.5% of the duty confirmed against him by Ext.P8 order, as a condition for maintaining the appeal, that the petitioner had approached this Court through the writ petition, on the contention that the aforesaid condition was an onerous one, and effectively deprived him of the right to appeal under the S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tter, since this Court was relegating the petitioner to the alternate remedy of filing an appeal before the Appellate Tribunal, it was not considered appropriate to deal with the merits of Ext.P8 order, that was passed by the respondent and which was impugned by the petitioner in the appeal before the Appellate Tribunal. I notice, however, that in a later case that came up for consideration before this Court, this Court, after considering a similar contention with regard to the statutory right of appeal being hedged by onerous conditions, took a view that, in cases where the commencement of the lis was prior to the introduction of the amendment to the Customs Act with effect from August 2014, the assessee's right of appeal, as per the e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amendment of 2014, the petitioner would not be required to deposit an amount of 7.5% as required, pursuant to the 2014 amendment to the Customs Act. He would, therefore, have an efficacious alternate remedy before the Appellate Tribunal, where he can file the appeal, together with an application for waiver of pre-deposit and stay of recovery of the amounts confirmed against him by Ext.P8 order. It is not in dispute that, the petitioner has filed the appeal, together with an application for waiver of pre-deposit, before the Appellate Tribunal and the said petitions are produced in the writ petition as Ext.P9. I make it clear that, the petitioner will not be required to make the payment of 7.5% of the duty confirmed against him by Ext.P8 ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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