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<h1>Customs Tribunal Clarifies Appeal Registration Post-2014 Amendments; Cenvat Credit Adjustments Addressed.</h1> The circular issued by the Customs, Excise, and Service Tax Appellate Tribunal addresses the registration of appeals received on or after August 6, 2014, following amendments to the Customs Act, 1962, the Central Excise Act, 1944, and the Finance Act, 1994. Due to confusion regarding the adjustment of Cenvat Credit against mandatory penalties, the document instructs that appeals should be registered if the mandatory deposit of duty or penalty is made in cash or from a CENVAT account, with evidence provided. Additionally, appeals can be registered if the duty assessed during investigation exceeds the mandatory deposit required by the amendments. Further clarification will be issued as needed.