https://www.taxtmi.com/caselaws?id=259071 The court allowed the review petition, disposing of the writ petition with directions that the petitioner could proceed with the appeal before the Customs, Excise and Service Tax Appellate Tribunal without the pre-deposit condition of 7.5% of the duty. The court emphasized that the right to appeal is governed by the law at the time of initiating proceedings, thus exempting the petitioner from the pre-deposit requirement introduced by a subsequent amendment. The Tribunal was instructed to consider the waiver application and proceed with the appeal accordingly, safeguarding the petitioner's appeal rights. en-us Fri, 13 Mar 2015 00:00:00 +0530 Fri, 01 Sep 2017 15:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259071 The court allowed the review petition, disposing of the writ petition with directions that the petitioner could proceed with the appeal before the Customs, Excise and Service Tax Appellate Tribunal without the pre-deposit condition of 7.5% of the duty. The court emphasized that the right to appeal is governed by the law at the time of initiating proceedings, thus exempting the petitioner from the pre-deposit requirement introduced by a subsequent amendment. The Tribunal was instructed to consider the waiver application and proceed with the appeal accordingly, safeguarding the petitioner's appeal rights. Case-Laws Customs Fri, 13 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259071