Mandatory pre-deposit for customs appeals required; procedure for TR6 certification, refund processing and register maintenance clarified. The notice requires appellants to make the mandatory pre-deposit of a prescribed percentage of duty or penalty in dispute for appeals filed after the legislative amendment, and designates the AO/Supdt in the Review Cell as the proper officer to certify TR6 challans for such payments. The Review Cell must maintain a monthly register recording party, order details, forum, amounts in dispute (duty and penalty separately), amount paid, TR6 challan number and appellate authority; Commissionerates will process refunds per the Board Circulars.