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<h1>New Circular Requires Pre-Deposit for Excise, Customs Appeals Post-August 6, 2014, Excludes Section 129DD Appeals.</h1> The circular mandates a pre-deposit of duty or penalty for filing appeals in excise and customs cases. It specifies that a database should be maintained to track deposits, aiding in refund processing if an appellate authority issues a favorable order. The circular clarifies that this requirement applies to appeals filed after August 6, 2014, and includes cases involving erroneous drawback demands. However, it exempts appeals under section 129DD before the Joint Secretary (Revision Application) from this pre-deposit requirement. The circular emphasizes compliance with Rule 17, ensuring appeal memos are sent to relevant authorities promptly.