Appeal fee requirement revised for excise tribunal: prescribed form, verification, tiered fees based on duty and penalty, with specified exemptions.

Amendments increase specified monetary thresholds in sections 35B and 35D and replace section 35B(6) to prescribe that appeals to the Appellate Tribunal must be in the prescribed form, verified as prescribed, and-where made on or after a specified date-be accompanied by a fee determined by the combined amount of duty demanded and penalty levied; distinct lower and higher fee tiers are set and certain appeals and memoranda of cross objections are exempt from the fee requirement.

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