1993 (8) TMI 177 - AT - Central Excise

Summary

Issues:
1. Determination of fees payable in appeals filed before the Tribunal under Section 129A(6) of the Customs Act, 1962.

Detailed Analysis:
The judgment pertains to two miscellaneous applications filed regarding the fees payable in appeals filed before the Tribunal under Section 129A(6) of the Customs Act, 1962. The applicants had filed appeals after the amendment to Section 129A(6) became effective, which increased the fees payable based on the amount involved in the appeal. The applicants, however, had paid the old fees of Rs. 200 each, arguing that they had acquired a vested right to file the appeal under the previous provision before the amendment came into force. They contended that the amended provision should not affect their right unless specifically made retrospective (Para. 3).

The applicants argued that since the Order-in-Original was passed before the amendment, they had a vested right under the old provision to pay lower fees. They cited the decision of the Supreme Court in Hoosein Kasam Dada (India) Ltd. v. State of M.P. in support of their contention that their vested right should be protected from subsequent amendments (Para. 4). On the other hand, the JDR contended that the statutory provisions in force at the time of filing the appeal should apply (Para. 5).

The Tribunal analyzed the situation and determined that the quantum of fees payable depends on the relief claimed in the appeal. As the relief claimed by each applicant was related to the duty demanded, and since the duty amount exceeded Rs. One lakh, the applicants were required to pay the increased fees of Rs. 1000 each as per the amended provision (Para. 6-7). The Tribunal rejected the contention of the applicants regarding their vested right, distinguishing the present case from the Supreme Court judgment they relied upon, as the amendment in this case related to procedural requirements and not a qualification on the right to appeal (Para. 9-10).

Ultimately, the Tribunal directed the applicants to deposit the balance amount of Rs. 800 each within fifteen days, failing which their appeals would be liable to be rejected without further notice (Para. 11). The judgment clarifies that the procedural provisions in force at the time of filing the appeal must be followed, and the question of retrospective effect does not arise in this scenario.