Substitution of new section for section 35F - Deposit of certain percentage of duty demanded or penalty imposed before filing appeal

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..... f duty demanded or penalty imposed before filing appeal. 35F. The Tribunal or the Commissioner (Appeals), as the case may be, shall not entertain any appeal, (i) under sub-section (1) of section 35, unless the appellant has deposited seven and a half per cent. of the duty demanded or penalty imposed or both, in pursuance of a decision or an order passed by an officer o .....

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..... l not apply to the stay applications and appeals pending before any appellate authority prior to the commencement of the Finance (No.2) Act, 2014. Explanation. For the purposes of this section duty demanded shall include, (i) amount determined under section 11D; (ii) amount of erroneous Cenvat credit taken; (iii) amount payable under rule 6 o .....

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