https://www.taxtmi.com/article/detailed?id=6299 Mandatory pre-deposit under amended section 35F requires appellants filing appeals on or after commencement to deposit a prescribed proportion of disputed duty or penalty before lodging the appeal, subject to a saving clause for pending matters. The statute is coupled with section 35FF providing refund with interest where appeals succeed. Administrative clarifications govern computation, payment procedure, adjustment from Cenvat credit, record-keeping, and refund verification to ensure consistent implementation. en-us Sat, 06 Jun 2015 06:00:11 +0530 Sat, 06 Jun 2015 06:00:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6299 Mandatory pre-deposit under amended section 35F requires appellants filing appeals on or after commencement to deposit a prescribed proportion of disputed duty or penalty before lodging the appeal, subject to a saving clause for pending matters. The statute is coupled with section 35FF providing refund with interest where appeals succeed. Administrative clarifications govern computation, payment procedure, adjustment from Cenvat credit, record-keeping, and refund verification to ensure consistent implementation. Articles Service Tax Sat, 06 Jun 2015 06:00:11 +0530 https://www.taxtmi.com/article/detailed?id=6299