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2017 (11) TMI 829 - BOMBAY HIGH COURTMaintainability of appeal - pre-deposit - appeal was dismissed on the ground that the amount equivalent to 7.5% of the duty or penalty as per Section 35F of the said Act was not deposited by the appellant - Held that: - Under unamended Section, the requirement was of deposit of the entire duty or penalty demanded. There was a discretion vested in the Appellate Authority to waive the said deposit. The amended Section 35F provides that only 7 ˝ % of the duty or penalty in dispute will have to be paid as a condition for entertaining an appeal. The view taken by the Division Bench in the case of Nimbus Communication [2016 (8) TMI 451 - BOMBAY HIGH COURT] is based on consideration of several binding precedents. As far as this Bench is concerned, being a coordinate bench, we are respectfully bound by the said view. The appellant has neither demonstrated that the said decision is per curiam nor has satisfied this Court that the decision requires reconsideration by a larger bench. We concur with the view taken by the Division Bench in the case of Nimbus Communication - no substantial question of law arises. Appeal dismissed - decided against appellant.
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