TaxTMI 
TaxTMI 
1993 (8) TMI 177
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....ember (])]. - Both the miscellaneous applications have been filed in relation to the question of fees payable in the appeals filed before the Tribunal. 2. Vide Section 129A(6) of the Customs Act, 1962, all the appeals filed before the Tribunal, the parties (other than the departmental authorities) are required to pay the fees as specified therein. Prior to substitution of the said sub-sect....
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....tions pleading that the Order-in-Original (which is common in case of both the applicants) has been passed before the amended provision became effective, and as such they had from that day, acquired a vested right to file the appeal, and that therefore provisions as then existed, would stand applicable to them, and any subsequent modification or alteration in the provisions for filing an appeal, c....
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..... 1983 (13) E.L.T. 1277 (S.C.) in support of his contention that the appellants have acquired vested right which would not stand affected by any subsequent amendment. 5. Shri Ravinder Jain, the Ld. JDR, has, however, contended that the statutory provisions existing on the date of filing of the appeal would stand attracted. 6. The criteria for determining the quantum of fees payable, where differ....
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....right, on and from that date, and subsequent amendment could not effect their right. Reference is made to the Supreme Court judgment in Re : Hoosein Kasam Dada (India) Ltd. (supra). 9. The Supreme Court had before them, in the decision relied upon by the applicants, the issue where, by an amendment in the law, the right to file an appeal stood qualified by depositing the duty demanded, and as suc....