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TMI Blog2017 (2) TMI 1026X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri L. Patra, A.R. for the Respondent-Revenue Heard both sides. 2. These two stay applications are filed along with appeals on 12.5.2016. Ld. Advocate for the appellant submits that the impugned order-in-original was challenged by the applicant by filing Special Civil Application No. 12438 of 20915 and 16047 of 2015 before the Hon'ble High Court of Gujarat at Ahmedabad. The Hon'ble High Court r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his contention that a literal interpretation of the said expression, 'in accordance with law' means the provisions existing as on the date of order of the Hon'ble High Court. He has argued that by virtue of amended Section 129E of the Customs Act, 1962, this Tribunal has no power to reduce or enhance the amount as mentioned therein, as a condition to hear the appeals. 4. We find that the Hon'ble ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 129E of the Customs Act, 1962, it reads as under: "SECTION 129E - Deposit of certain percentage of duty demanded or penalty imposed before filing appeal. - The Tribunal or the Commissioner (Appeals), as the case may be, shall not entertain any appeal, - (i) under sub-section (1) of section 128, unless the appellant has deposited seven and a half per cent. of the duty, in case where duty or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such penalty is in dispute, in pursuance of the decision or order appealed against ; Provided that the amount required to be deposited under this section shall not exceed rupees ten crores, Provided further that the provisions of this section shall not apply to the stay applications and appeals pending before any appellate authority prior to the commencement of the Finance (No. 2) Act, 2014.' 6. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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