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TMI Blog2015 (10) TMI 1534X X X X Extracts X X X X X X X X Extracts X X X X ..... e liable of pre-depositing 7.5% of the penalty imposed for filing appeals – Held That:- Impugned order is set aside and Respondent is directed to consider the appeals without insisting upon the pre-deposit of 7.5% of the penalty – Decision made in the case of Fifth Avenue Sourcing Private Limited v. Commissioner of Service Tax [2015 (7) TMI 391 - MADRAS HIGH COURT] followed – Decided in favour of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ositing 7.5% of penalty, the appeals were dismissed for non-compliance of the mandatory provisions as laid down under Section 129E of the Customs Act. 2. Mr. Rajnish Pathiyil, learned Senior Central Government Standing Counsel for the respondent submitted that since the show cause notice in the present case was issued on 15.9.2014 subsequent to the amendment that took place on 6.8.2014, the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... On the other hand the Revenue contended that although the right of appeal was substantive, it vested in an assessee on the date when the order of final assessment was made under Section 12(2) of the Act or the order of reassessment was made under Section 16 of the Act and in any case, on the date when a notice of final assessment was issued under Section 12(2) or a show cause notice for reassessm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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