2015 (10) TMI 1534

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....ment Standing Counsel ORDER These two writ petitions have been filed challenging the common impugned order dated 29.5.2015 passed by the Commissioner of Customs (Appeals-I), Chennai, in and by which it has been made clear that the Commissioner (Appeals) shall not entertain any appeal under sub-section (1) of Section 128, unless the appellant therein has deposited seven and a half percent of the ....

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....etition No.12546 of 2015 (Fifth Avenue Sourcing Private Limited v. Commissioner of Service Tax) making it clear that the right of appeal becomes vested in the assessee the moment he files his return, which commences the assessment proceedings.The relevant portion of my order is given as under:- ''13.....The case of the assessees was that their right of appeal was governed by provisions as....

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....ings and not the decision itself. The right of appeal becomes vested in the assessee the moment he files his return, wich commences the assessment proceedings. In the case of assessees, the returns were filed long before the provision of Section 31 of the Act was amended by Act 14 of 1999. Further, it is not disputed that the aforesaid amendments to the Act have not been given retrospective effect....