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<h1>Pre-deposit requirement restricts appeals against penalty-only orders by mandating payment of a portion of the penalty before filing.</h1> An amendment inserts a proviso to section 112(8) requiring a pre-deposit payment of a specified portion of the penalty, in addition to the amount required under the existing proviso to the appeal provisions, as a condition for filing an appeal to the Appellate Tribunal against orders demanding penalty without any demand of tax.