Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (1985)(19)ELT137Tri(Kol.)kata
..... sufficient cause from presenting the application within the aforesaid period of six months, allow it to be presented within a further period of six months." section 129e of the customs act, 1962 came into force with effect from the 11th day of october, 1982. the applicant had filed the revision application on the 13th day of march, 1980. a ..... stay application arises out of appeal no. cd(s) cal- 183/80.it is a transferred matter. the applicant had filed a revision application before the secretary, ministry of finance (dept. of revenue), new delhi on the 13th day of march, 1980. the same has been transferred to this tribunal under section 131b of the customs ..... film exchange ltd. reported in air 1960 s.c. 980, and hold that since there was no" requirement of predeposit of penalty under old section 131 of the act, in the instant case requirement of predeposit of penalty will tantamount to the curtailment of right of the applicant which existed at the time of filing of the revision implication .....
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