2015 (12) TMI 1343

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..... ion 129E of the Customs Act was amended. Prior to this date Section 129E provided that where in particular case the appellate Tribunal is of opinion that the deposit of duty, penalty, etc. would cause undue hardship to a person, the appellate Tribunal can dispense with such deposit under conditions to be satisfied. However, from 6/8/2014 there is no provision under new Section 129E that provides f .....

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..... praying for stay of the impugned order passed by the Commissioner (Appeals). 3. We find that Revenue has not referred to any provisions of law under which it seeks stay of the order. We find that w.e.f. 6/8/2014 Section 129E of the Customs Act was amended. Prior to this date Section 129E provided that where in particular case the appellate Tribunal is of opinion that the deposit of duty, penalt .....

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