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of <h1>Appellants must deposit 7.5%-10% of disputed duty or penalty under Section 35F of Central Excise Act, 1944 for appeals.</h1> Section 35F of the Central Excise Act, 1944 mandates that an appellant must deposit a percentage of the duty or penalty demanded before filing an appeal. Specifically, 7.5% of the disputed duty or penalty must be deposited for appeals under certain sections, and 10% for others, with a cap of ten crores rupees. This requirement does not apply to appeals pending before the Finance (No.2) Act, 2014. The section clarifies that 'duty demanded' includes amounts determined under specific sections and erroneous Cenvat credits. The provision was amended in 2014 to replace earlier requirements.
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