Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1993 (8) TMI 177

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... : P.K. Desai, Member (])]. Both the miscellaneous applications have been filed in relation to the question of fees payable in the appeals filed before the Tribunal. 2. Vide Section 129A(6) of the Customs Act, 1962, all the appeals filed before the Tribunal, the parties (other than the departmental authorities) are required to pay the fees as specified therein. Prior to substitution of the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... aneous applications pleading that the Order-in-Original (which is common in case of both the applicants) has been passed before the amended provision became effective, and as such they had from that day, acquired a vested right to file the appeal, and that therefore provisions as then existed, would stand applicable to them, and any subsequent modification or alteration in the provisions for filin .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... v. State of M.P. 1983 (13) E.L.T. 1277 (S.C.) in support of his contention that the appellants have acquired vested right which would not stand affected by any subsequent amendment. 5. Shri Ravinder Jain, the Ld. JDR, has, however, contended that the statutory provisions existing on the date of filing of the appeal would stand attracted. 6. The criteria for determining the quantum of fees paya .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ve acquired vested right, on and from that date, and subsequent amendment could not effect their right. Reference is made to the Supreme Court judgment in Re : Hoosein Kasam Dada (India) Ltd. (supra). 9. The Supreme Court had before them, in the decision relied upon by the applicants, the issue where, by an amendment in the law, the right to file an appeal stood qualified by depositing the duty .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... when the applicants have only pleaded vested right, invested in them before the amendment, and when their plea is based only on the judgment of the Supreme Court, discussed hereinabove, which for the reasons given, is held as not attracted here, the applicants have to be held as liable to pay the fees of Rs. 1000/- each. 11. The applicants are therefore directed to deposit the balance amount of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates