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TMI Blog1984 (7) TMI 383X X X X Extracts X X X X X X X X Extracts X X X X ..... the Customs, Excise Gold Control Appellate Tribunal (Procedure) Rules, 1982 : (i) Copies of Revision Petition ; (ii) copies of Order appealed against; (iii) copies of the original Order passed ; (iv) copies of the documents produced earlier and now relied upon and (v) Declaration Form-Authorised Representative/Vakalatnama-should be affixed alongwith a Court Fee stamp of ₹ 5/-. Shri Basu has submitted that he had objected to the above requirements of the Registry and had written a letter to this effect to the Registry. I had brought it to the notice of Shri Basu that there is no such letter in the file and had also requested him that if he had filed such a letter he should produce a copy of the same and the date of filing but he was unable to produce the same in the court. He has pleaded that the appellant had filed the revision application under old Section 131 ibid before the formation of the Tribunal and as such the appellant is under no legal obligation to file four sets of documents required by the Registry. He has further pleaded that the revision application was transferred to the Tribunal under Section 131B(2) ibid and under the old Section 131 there was no req ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for presentation of the department s case by the Departmental Representative, it is absolutely essential that he gets a copy of the appeal made before the Tribunal. Similarly, each Member of the Tribunal has to get a copy of the appeal . The need for furnishing four copies to the Tribunal in the changed context is obvious. The Appellate Tribunal (Procedure) Rules, 1982 has, therefore, provided for furnishing four copies of appeals. The point made by the Advocate, Shri Basu is, therefore, over-ruled. The revision application filed on 18th Feb. 80 was signed by the learned: Advocate on behalf of the appellant and was accompanied by a copy of the order passed by the Appellate Collector (unsigned and unattested bearing judicial stamp worth .50p) and a Vakalatnama. The adjudication proceedings were against Shri Gourlal Ghosh and the revision application was filed by Smt. Jyotsna Rani Ghosh in her capacity as legal representative of the deceased. I would like to observe that the filing of four sets of papers desired by the Registry does not infringe or take away the right of the appellant in anyway. Section 131 before the amendment, vested the appellant with the right of filing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of certain pending proceedings and transitional provisions. (1) Every appeal which is pending immediately before the appointed day before the Board under Section 128 as it stood immediately before that day, and any matter arising out of or connected with such appeal and which is so pending shall stand transferred on that day to the Appellate Tribunal and the Appellate Tribunal may proceed with such appeal or matter from the stage at which it was on that day : Provided that the appellant may demand that before proceeding further with that appeal or matter, he may be re-heard. (2) Every proceeding which is pending immediately before the appointed day before the Central Government under Section 131, as it stood immediately before that day, and any matter arising out of or connected with such proceedings and which is so pending shall stand transferred on that day to the Appellate Tribunal and the Appellate Tribunal may proceed with such proceeding or matter from the stage at which it was on that day as if such proceeding or matter were an appeal filed before it : Provided that if any such proceeding or matter relates to an order where - (a) the value of the goods confisca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeals) where the order has been passed by an officer of Customs lower in rank than a Collector of Customs. Where an order has been passed by a Collector of Customs or Collector (Appeals) or Appellate Collector or Board, the appeal lies to the Appellate Tribunal under Section 129A of the Customs Act, 1962. A Larger Bench of the Tribunal, New Delhi, while disposing of the references in the case of Amin Chand Payarelal v. Collector of Central Excise, Chandigarh reported in 1984 (16) E.L.T. 126 (Tribunal), had observed in Para 16 as under : 16. These observations aptly apply to the present case. In accordance with them, the right to have the appeal heard by the Central Board of Excise and Customs has been repealed and in its place a new right has been given for appeal to the Tribunal. Since this is not unconstitutional in any way and since this has been done clearly and expressly by the amending Act, the appeals have to be heard only by the Tribunal and that too in accordance with the provisions of the amended Act and not under the provisions of the old Act. Maxwell on The Interpretation of Statutes (Twelfth Edition) has written on page 222 that : the presumption against ..... X X X X Extracts X X X X X X X X Extracts X X X X
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