Dispensing with deposit requirement: appellate authority must decide dispensation applications promptly within a short statutory period. The amendment mandates that where an application is filed before the Commissioner (Appeals) to dispense with the deposit of duty and interest demanded or ... Summary
Dispensing with deposit requirement: appellate authority must decide dispensation applications promptly within a short statutory period.
The amendment mandates that where an application is filed before the Commissioner (Appeals) to dispense with the deposit of duty and interest demanded or penalty levied under the first proviso, the Commissioner (Appeals) shall, where it is possible to do so, decide such application within thirty days from the date of its filing.
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