Registration of appeals received on or after 06.08.2014 subsequent to amendment in the Customs Act, 1962, the Central Excise Act 1944 and the Finance Act, 1994- instructions- regd.
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Mandatory deposit requirement: appeals may be registered if deposit paid in cash, from CENVAT, or exceeds required amount. The Circular directs registration of appeals received on or after the amendments where the mandatory deposit requirement is met: payment in cash with evidence, payment from a CENVAT account with evidence, or a subsequent investigative deposit that exceeds the statutory mandatory deposit threshold; further clarification will follow from the competent authority.
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.
Mandatory deposit requirement: appeals may be registered if deposit paid in cash, from CENVAT, or exceeds required amount.
The Circular directs registration of appeals received on or after the amendments where the mandatory deposit requirement is met: payment in cash with evidence, payment from a CENVAT account with evidence, or a subsequent investigative deposit that exceeds the statutory mandatory deposit threshold; further clarification will follow from the competent authority.
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