10% additional needs to be paid for filing appeal before CESTAT: Larger Bench

This Larger Bench has been constituted for resolving the issue as to quantum of mandatory deposit in the case of 2nd appeal preferred before the Tribunal against Commissioner (Appeals) order. 2. The issue in dispute is whether an appellant has to pay 10% mandatory deposit over and above the mandatory deposit of 7.5% of the duty liability/penalties, as the case may be, as provided under Section 35F of the Central Excise Act, 1944  and Section 129E of the Customs Act, 1962. The dispute arises due to different orders of the Tribunal more specifically, Delhi Bench of the Tribunal in the case of ...