https://www.taxtmi.com/article/detailed?id=5850 Section 35F mandates stage-wise pre-deposits for appeals: a first-stage deposit tied to the Order-in-Original or Commissioner adjudication, and a second-stage deposit tied to the Commissioner (Appeal) order. CBEC clarified that the second-stage deposit must be calculated on the amount determined by the Commissioner (Appeal). The author contends the second-stage deposit is additional to the first-stage payment; commentators differ, some saying only the differential is payable, leaving practical ambiguity. en-us Mon, 29 Sep 2014 06:27:45 +0530 Mon, 29 Sep 2014 06:27:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5850 Section 35F mandates stage-wise pre-deposits for appeals: a first-stage deposit tied to the Order-in-Original or Commissioner adjudication, and a second-stage deposit tied to the Commissioner (Appeal) order. CBEC clarified that the second-stage deposit must be calculated on the amount determined by the Commissioner (Appeal). The author contends the second-stage deposit is additional to the first-stage payment; commentators differ, some saying only the differential is payable, leaving practical ambiguity. Articles Central Excise Mon, 29 Sep 2014 06:27:45 +0530 https://www.taxtmi.com/article/detailed?id=5850