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2014 (11) TMI 1115 - CESTAT, MUMBAIMaintainability of appeal - condition of pre-deposit not complied with - Held that: - In terms of the provisions of Section 129E of the CA, 1962, as amended by FA, 2014, the appellant has to make a pre-deposit of 7.5% of the penalty imposed, as a pre-condition for hearing of the appeal, which has not been done in the present case - as the appellant has not complied with the statutory requirement for hearing of the appeal, the appeal is dismissed as not maintainable.
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