TMI Blog2015 (6) TMI 1083X X X X Extracts X X X X X X X X Extracts X X X X ..... the order-in-original for non-payment of the 7.5% of the duty demanded as per the amendment dated 6-8-2014. Now that the petitioner has complied with the said mandatory condition of pre-deposit vide TR-6 Challan Bearing No. 001681, this Court is inclined to accept the prayer. Pre-deposit of 7.5% of the duty demanded is a mandatory stipulation and this appellate authority has no powers to relax or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity dismissed the appeal for non-payment of the pre-deposit. Now the petitioner, agreeing with the dismissal order for non-payment of the pre-deposit, has deposited the entire 7.5% of demand as per the amendment, which came into force on 6-8-2014. A copy of the TR-6 challan bearing No. 001681 enclosed at page 11 of the typedset of papers also shows that the petitioner had deposited 7.5% of the amo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 129DD of the Customs Act, 1962. Secondly, he further contended that the petitioner should be directed to approach only the revisional authority as against the impugned order. 3. This Court finds no impediment for the petitioner to come to this Court seeking a reasonable direction to take up his first appeal, for the simple reason that the petitioner has not suffered any order on merits at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bearing No. 001681, this Court is inclined to accept the prayer. Accordingly, the Writ Petition is disposed of with a direction to the second respondent to consider the appeal bearing No. C48/1005/O/2014-AIR on merits and pass appropriate orders in accordance with law, as the petitioner has complied with the mandatory condition of pre-deposit of 7.5% of the demand for hearing the appeal. Consequen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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