Chapter II A - Indicating amount of duty in the price of goods, etc., for purpose of refund and crediting certain amounts to the fund (From Section 12A to Section 12D)
Deposit requirement before appeal: appellants must pre-deposit a portion of disputed duty or penalty to entertain appeals. Appellate authorities shall not admit appeals unless the appellant complies with a mandated deposit requirement of a percentage of the duty demanded or penalty in dispute where the decision appealed arises from specified lower central excise orders; the deposit obligation is subject to an overall monetary cap and does not apply to stay applications and appeals pending before any appellate authority prior to the commencement of the Finance (No.2) Act, 2014. 'Duty demanded' expressly includes amounts determined under section 11D, erroneous Cenvat credit, and amounts payable under specified Cenvat Credit Rules.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Deposit requirement before appeal: appellants must pre-deposit a portion of disputed duty or penalty to entertain appeals.
Appellate authorities shall not admit appeals unless the appellant complies with a mandated deposit requirement of a percentage of the duty demanded or penalty in dispute where the decision appealed arises from specified lower central excise orders; the deposit obligation is subject to an overall monetary cap and does not apply to stay applications and appeals pending before any appellate authority prior to the commencement of the Finance (No.2) Act, 2014. "Duty demanded" expressly includes amounts determined under section 11D, erroneous Cenvat credit, and amounts payable under specified Cenvat Credit Rules.
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