2021 (12) TMI 1312

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....Mr. Arnab Mukherjee, Advocate Ms. Madhurima Mukherjee, Advocate for the appellant Mr. K.K. Maity, Advocate for the respondent ORDER These appeals are directed against two separate orders both dated 21.8.2017 passed by the Customs, Excise and Service Tax Appellate Tribunal, Eastern Zonal Bench, Kolkata in Customs M.A. (COD) No. 75302 of 2017 in Customs Appeal No. 75707 of 2017 and Customs Stay A....

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....ith under Section 129E of the Act. The appellants have challenged the said order before this Court. The appellants have contended that the orders passed by the Tribunal suffer from manifest error and the Tribunal ought to have considered both the appellants were only courier boys and they have no means to effect such huge amount of pre-deposit to enable them to prosecute the appeals before the Tri....

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....mmencement of Finance (2) Act of 2014. Admittedly, appeals filed by the appellants before the Tribunal are not covered under the second proviso. If that is so then there is no discretion vested with the Tribunal to waive the mandatory pre-deposit contemplated under the Act. Therefore, we find that there is no error in the order passed by the Tribunal. In the result, the appeals fail and are dismi....