https://www.taxtmi.com/article/detailed?id=5897 The amended pre-deposit regime conditions the institution and registration of appeals on payment of stipulated portions of the disputed duty or penalty (including specified inclusions such as amounts under section 11D and erroneous CENVAT credit), subject to an overall monetary cap. Proof of payment must accompany the appeal; deposits made during audit may be credited, any shortfall must be paid before filing, and excess amounts do not count. The Board prescribes e-payment, form entries, document filing with jurisdictional officers, suspension of coercive recovery where proof is shown, and prompt refund with interest if the appeal succeeds. en-us Wed, 05 Nov 2014 06:21:19 +0530 Wed, 05 Nov 2014 06:21:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5897 The amended pre-deposit regime conditions the institution and registration of appeals on payment of stipulated portions of the disputed duty or penalty (including specified inclusions such as amounts under section 11D and erroneous CENVAT credit), subject to an overall monetary cap. Proof of payment must accompany the appeal; deposits made during audit may be credited, any shortfall must be paid before filing, and excess amounts do not count. The Board prescribes e-payment, form entries, document filing with jurisdictional officers, suspension of coercive recovery where proof is shown, and prompt refund with interest if the appeal succeeds. Articles Central Excise Wed, 05 Nov 2014 06:21:19 +0530 https://www.taxtmi.com/article/detailed?id=5897