2018 (7) TMI 281

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.... [Annexure-G]. The Assessee prayed to the Tribunal that the Appeal filed by the Assessee before the Tribunal may be entertained in view of the amended provisions of Section 129E of the Customs Act, 1962, ['Act' for short] which provides for 10% of the disputed amount of custom duty to be paid for entertaining such Appeal. This provision was amended with effect from 6.8.2014. 2. Against the earlier Stay Order passed by the Tribunal on 20.03.2013 by which the learned Tribunal had reduced the amount of pre-deposit from Rs. 35,00,000/- to Rs. 20,00,000/-, the Assessee had approached this Court by way of an Appeal, namely, CSTA Nos.7 and 12 of 2013, M/s. Swarna Electricals v. Additional Commissioner of Customs, which came to ....

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....est was made vide Paragraph- 1.1 of the impugned Order passed by the Tribunal on 3.2.2016, that the Assessee has submitted before the Tribunal that since they have deposited 7.5% of Rs. 20,00,000/-, that could be taken as sufficient compliance, so that their appeal could be taken up for decision by the Commissioner [Appeals]. However, the learned Tribunal did not accept the said request and rejected the Miscellaneous Application. 6. Hence, the present Appeal has been filed by the Assessee again before this Court on 28.07.2016. 7. Learned Counsel for the Appellants- Assessee, Mr. Kiran S. Javali, submitted before us that the Tribunal may be directed to take into account said CBEC Instructions dated 16.09.2014 with regard to de....