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2016 (6) TMI 190 - CESTAT AHMEDABAD

2016 (6) TMI 190 - CESTAT AHMEDABAD - TMI - Stay application - Waiver of pre-deposit of dues on the basis of already heard stay application on 25.11.2014 - Customs duty was filed only on 11.08.2014, dismissed for non-compliance with the amended provisions of Section 129-E of Customs Act, 1962, wherein they were required to deposit 7.5% of the duty amount, as the appeal was filed on 06.08.2014 - Held that:- in view of the Order dated 25.11.2014 of this Tribunal relating to the same order-in-origi .....

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mber (Technical) For Appellant (s) : Shri Anand Nainawati, Advocate For Respondent (s) :Dr. Jeetesh Nagori, Authorised Representative ORDER Heard both sides. 2. This stay application is taken up pursuant to the order of the Hon'ble High Court dated 03.12.2015. The Hon'ble High Court observed and ordered as follows:- 12. Viewed from this angle. It becomes clear that the amended Section 129E of the Customs Act with effect from 06.08.2014 would not apply to both the appeals of the petitione .....

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nand Nainawati for the applicant submits that initially they had filed a common appeal against confirmation of both Excise duty as well as Customs duty. The Registry later directed them to file separate appeals towards confirmation of Central Excise duty and Customs duty. The process took some time and ultimately the appeal relating to Customs duty was filed only on 11.08.2014. This Tribunal dismissed their appeal for non-compliance with the amended provisions of Section 129-E of Customs Act, 19 .....

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