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TMI Blog1984 (9) TMI 277X X X X Extracts X X X X X X X X Extracts X X X X ..... Ministry of Finance (Dept. of Revenue), New Delhi on the 13th day of March, 1980. The same has been transferred to this Tribunal under section 131B of the Customs Act, 1962 and is to be disposed as an appeal. 2. Shri P.R. Biswas, the learned consultant has appeared on behalf of the applicant. He has pleaded that in the instant case the provisions of Section 129E of the Customs Act. 1962 are not applicable as there was no requirement of pre-deposit of penalty under the old Section 131 of the Customs Act, 1962. He has referred to a judgment of the Hon'ble Supreme Court in the case of State of Bombay v. M/s. Supreme General Film Exchange Ltd. reported in AIR 1960 S.C. 980, wherein it was held that an impairment of the right of appeal by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... person, or (c) any order passed on the application of any aggrieved person under Sec. 130 where the order is of the nature referred to in either of the proviso to sub-section (1) of that section, annual or modify such order. (2) An application under sub-section (1) shall be made within six months from the date of the communication to the applicant of the order against which the application is being made : Provided that the Central Government may, it' it is satisfied that the applicant was prevented by sufficient cause from presenting the application within the aforesaid period of six months, allow it to be presented within a further period of six months." Section 129E of the Customs Act, 1962 came into force with effect from the 11 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , when the statute came into force, were final, are provisions which touch existing rights." Extract taken from Kanga and Palkhivala's THE LAW AND PRACTICE OF INCOME TAX, Seventh Edition, Vol. 1, page 7, (not cited by the parties). We would also like to refer the judgment in the case of Amin Chand Pyaralal v. Collector of Central Excise, Chandigarh, reported in 1984 (16) E.L.T. 126 wherein the larger bench of the Tribunal had gone in great length and had held that pre-deposit of penalty is attracted only in those cases where the appeal is filed on or after operated date viz.. the llth day of October 1982. Accordingly, we hold that there is no requirement of pre-deposit of penalty under Section 129E in the instant case. X X X X Extracts X X X X X X X X Extracts X X X X
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