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2017 (7) TMI 564 - MADRAS HIGH COURT

2017 (7) TMI 564 - MADRAS HIGH COURT - TMI - Pre-deposit - Section 35F(iii) of the 1944 Act - Held that: - the measure given for preferring an appeal under Section 35F(iii), post amendment on 06.08.2014, would be 7.5% of the duty demanded or penalty imposed or both - even if, that measure is applied, the Appellant/Assessee has paid more than the amount prescribed under Section 35F(iii) of the 1944 Act - interim order granted by this Court on 18.06.2014 shall continue to operate till the adjudica .....

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ppellant/Assessee to deposit a sum of ₹ 8.00 crores, towards duty, interest and penalty, as a condition of stay, pending adjudication of the appeal filled before the Tribunal. 3. This Court admitted the appeal on 18.06.2014 and framed four (4) questions of law. On the very same date, this Court, also granted interim stay against the impugned order of the Tribunal, albeit, upon deposit of a sum of ₹ 2 crores. For this purpose, a period of two (2) weeks, from the date of receipt of a c .....

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