TMI Blog2015 (9) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... ious aspects of the interpretation of the statute, observed that pre-printed of the invoices are required. Hence, the Applicant failed to make out a prima facie case for waiver of the pre-deposit of entire amount of duty along with interest and penalty. - Partial stay granted. - Application No. E/COD/10405/2015; E/Stay/10404/2015, Appeal No. E/10679/2015 - Order No. M/10958-10959/2015 - Dated:- 15-6-2015 - Hon ble Mr. P. K. Das, Member (Judicial) And Hon ble Mr. P. M. Saleem, Member (Technical),JJ. For the Appellant : Shri S. Suriyanarayanan, Advocate For the Respondent : Shri Jitendra Nair, Authorised Representative ORDER Per: P.K. Das 1. The Applicant filed this application for condonation of delay of filing app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal to decide this issue in the light of the decision of Hon'ble Kerala High Court in the case of Muthoot Finance Vs Union of India Others dt.02.03.2015, in W.P.(C) No.6173 of 2015(V). He also relied upon the various decisions of Hon ble Supreme Court and Tribunal. 5. After hearing both the sides on the preliminary issue of maintainability of stay petition, we reproduce the observations of Hon'ble Gujarat High Court in the Applicant s own case vide judgment dt.30.03.2015 as under:- 2.00 At the outset, it is required to be noted that as such the question of pre-deposit is not the subject matter of the present proceedings and therefore, we refrain from making any observations on the said issue. However, it is observed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the erstwhile provisions of law would not be affected by the provisions introduced by the amendment of 2014. Although not expressly referred to in the interim order dt.19.02.2015 passed by the High Court of Telengana Andhra Pradesh in WP 3393/2015, the view seems to be consistent with the settled law that the institution of a suit carries with it an implication that all rights of appeal then in force are preserved to the parties, thereto till the rest of the careerof the suit and, further that the right of appeal that is vested is to be governed by the law prevailing at the date of institution of the suit or proceeding, and not by the law that prevails at the date of its decision or at the date of filing of the appeal. (See: Garikapati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... take against Ext. P8 order of the 2nd respondent, I dismiss the writ petition in its challenge against Ext. P8 order. I make it clear that, if the petitioner prefers a duly constituted appeal under the provisions of the Finance Act, 1994, as they stood prior to 16.08.2014, then the Appellate Tribunal shall number the Appeal, and consider the application filed by the petitioner for waiver of and of recovery of the amounts confirmed against by him by Ext.P8 order, on merits, and thereafter, proceed to hear the appeal itself in due course. The petitioner shall file an appeal, together with the application for waiver of and stay, before the Appellate Tribunal on or before 31.03.2015. I record the submission made by the learned Standing counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itment Services to the Appellant, bearing hand written serial numbers. The Adjudicating authority proceeded on the basis of the CBEC Supplementary Instructions as under:- 3. Serially numbering of invoice: 3.1 The invoice shall be serially numbered and shall contain the registration number, name of consignee, mode of transport and vehicle number (if any) description, classification, time and date of removal, mode of transport, vehicle number, if any, rate of duty, quantity and value of goods and the duty payable thereon. The serial number shall commence from 1st April every year [beginning of the financial year]. 3.2 The serial number can be given at the time of pril1,ting or by using franking machine. But when the invoice book is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority passed the impugned order, following the decision of the Hon ble Andhra Pradesh High Court and the CBEC Supplementary Instructions. The learned Advocate relied upon the decision of Single Member Bench of the Tribunal. It is found that the Hon ble High Court, after considering the various aspects of the interpretation of the statute, observed that pre-printed of the invoices are required. Hence, the Applicant failed to make out a prima facie case for waiver of the pre-deposit of entire amount of duty along with interest and penalty. 11. Accordingly, we direct the Applicant to make a pre-deposit of ₹ 12,00,000.00 (Rupees Twelve Lakhs only) within a period of four weeks. Upon deposit of the said amount, the pre-deposit of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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