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TMI BlogMandatory pre-deposit of duty or penalty for filing appeal– reg.X X X X Extracts X X X X X X X X Extracts X X X X ..... ax/Customs 2. All Chief Commissioners, Central Excise and Service Tax/ Customs. 3. Chief Commissioner (AR), CESTAT, New Delhi. 4. All Principal Commissioners of Central Excise & Service Tax/Customs. 5. All Commissioners of Central Excise, Service Tax and Customs 6. All Commissioners (AR), New Delhi, Mumbai, Chennai, Kolkata, Bangalore & Ahmadabad 7. Webmaster Sub: Mandatory pre-deposit of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Para 6.2 of the Circular mentioned above. The data should be maintained separately in respect of appeals before CESTAT and Commissioner (Appeals)- (i) Sl. No. (ii) Name of the Appellant/ Party (iii) Details of duty paying document viz Challan etc (iv) Amount of pre-deposit paid (v) Order No and date of the order of Commissioner(A)/Tribunal 3. Rule 17 of the CESTAT (procedure) Rules, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Circular ibid stated that amended provisions would apply to appeals filed after 6th of August, 2014. An Act of Parliament comes in to effect on the date it received the assent of the President of India. Hence, the amended provisions regarding filing of appeal along with stipulated percentage of pre-deposit shall apply to all appeals filed on or after 6th August, 2014. Para 1.2 of the earli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Section 129E of the Customs Act, 1962 in the legislation does not extend to appeals under section 129DD before Joint Secretary (Revision Application). Therefore, while mandatory pre-deposit would be required to be paid in cases of drawback, rebate and baggage at the first stage appeal before Commissioner(Appeals), no pre-deposit would be payable in such cases while filing appeal before the JS( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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