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<h1>Deposit requirement before appeal: appellants must pre-deposit a portion of disputed duty or penalty to entertain appeals.</h1> 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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