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2015 (10) TMI 1534 - MADRAS HIGH COURT

2015 (10) TMI 1534 - MADRAS HIGH COURT - 2015 (324) E.L.T. 48 (Mad.) - Waiver of pre-deposit to entertain appeal under Section 128 Petitioner contends that the same were declined of the right to file appeal for non-compliance of Section 129E of the Customs Act - Revenue holds that Petitioners are liable of pre-depositing 7.5% of the penalty imposed for filing appeals Held That:- Impugned order is set aside and Respondent is directed to consider the appeals without insisting upon the pre-depo .....

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9.5.2015 passed by the Commissioner of Customs (Appeals-I), Chennai, in and by which it has been made clear that the Commissioner (Appeals) shall not entertain any appeal under sub-section (1) of Section 128, unless the appellant therein has deposited seven and a half percent of the duty demanded or penalty imposed or both, in pursuance of a decision or an order passed by an officer of customs lower in rank than the Commissioner of Customs. On that ground, for not depositing 7.5% of penalty, the .....

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ave considered elaborately this issue in my order dated 12.6.2015 passed in Writ Petition No.12546 of 2015 (Fifth Avenue Sourcing Private Limited v. Commissioner of Service Tax) making it clear that the right of appeal becomes vested in the assessee the moment he files his return, which commences the assessment proceedings.The relevant portion of my order is given as under:- ''13.....The case of the assessees was that their right of appeal was governed by provisions as on the dates they .....

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