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Shri Ravinderkumar Rishabchand and others Versus The Commissioner of Customs (Appeals-I) , Chennai

2015 (10) TMI 1534 - MADRAS HIGH COURT

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-deposit .....

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Sourcing Private Limited v. Commissioner of Service Tax [2015 (7) TMI 391 - MADRAS HIGH COURT] followed Decided in favour of the assessee. - W.P.Nos.19455 & 19456 of 2015 - Dated:- 29-7-2015 - Mr. T. Raja, J. For the Petitioner : Mr. N. Viswanathan .....

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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 b .....

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as laid down under Section 129E of the Customs Act. 2. Mr. Rajnish Pathiyil, learned Senior Central Government Standing Counsel for the respondent submitted that since the show cause notice in the present case was issued on 15.9.2014 subsequent to th .....

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d 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 proceedi .....

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re was no mandatory condition for pre-deposit of disputed tax before the appeal was lodged. On the other hand the Revenue contended that although the right of appeal was substantive, it vested in an assessee on the date when the order of final assess .....

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ade under Section 16 of the Act. In that background, this Court has held that for the purpose of accrual of the right of appeal, the crucial and the relevant date is the date of initiation of assessment proceedings and not the decision itself. The ri .....

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