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TMI Blog2015 (2) TMI 1047X X X X Extracts X X X X X X X X Extracts X X X X ..... on for maintaining the appeal before the Appellate Tribunal, is one that was introduced under the Customs Act with effect from 06.08.2014. As per the said condition, if an assessee pre-deposits the said amount, then the appeal itself is taken up for hearing by the Appellate Tribunal and there is no requirement of filing a further application for waiver of pre-deposit and stay pending disposal of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nfirmed against him by Ext.P8 order, as a condition for maintaining the appeal before the Appellate Tribunal. - however, time period to make pre deposit is extended. - Decided in favour of assessee. - WP(C). No. 5061 of 2015 (G) - - - Dated:- 18-2-2015 - A. K. Jayasankaran Nambiar,JJ. For the Appellant : Sri C P Mohammed Nias For the Respondent : Sri Thomas Mathew Nellimoottil , SC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rous one and effectively deprives him of the right of appeal granted by the statute. 2. I have heard Sri.C.P.Mohammed Nias , the learned counsel for the petitioner and Sri.Thomas Mathew Nellimoottil , the learned Standing counsel for the respondents. 3. On a consideration of the facts and circumstances of the case as also the submissions made across the bar, I find that by Ext.P8 order an am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re-deposit and stay pending disposal of the appeal. This has been clarified by the CBEC Circular No.984/08/2014 CX dated 16.09.2014. On a consideration of the statutory provisions therefore, I am of the view that the right of appeal granted by the statute is a conditional one and the conditions are not so onerous as to deprive the petitioner of an effective right of appeal. This is more so, becaus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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