Dispensing with deposit: Commissioner (Appeals) to decide such applications promptly within thirty days where possible.

Where an application is filed before the Commissioner (Appeals) for dispensing with the deposit of duty demanded or penalty levied under the first proviso to section 35F, the Commissioner (Appeals) shall, where it is possible to do so, decide such application within thirty days from the date of its filing, thereby creating a time-bound duty on the appellate authority to determine waiver requests of the deposit requirement.

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