https://www.taxtmi.com/article/detailed?id=6831 The amendment makes pre-deposit mandatory as a condition to file appeals against duty demands or penalties, sets a fixed percentage requirement and a statutory ceiling for pre-deposit, and excludes refund claims. The amendment is not to be applied to stay applications and appeals pending before the commencement of the Finance Act, 2014, under a saving proviso. Courts have diverged on whether the amendment applies to appeals filed after commencement where the lis began before the amendment, producing uncertainty for practitioners who must assess lis commencement, proviso protection, and hardship relief avenues. en-us Sat, 21 May 2016 11:27:46 +0530 Sat, 21 May 2016 11:27:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6831 The amendment makes pre-deposit mandatory as a condition to file appeals against duty demands or penalties, sets a fixed percentage requirement and a statutory ceiling for pre-deposit, and excludes refund claims. The amendment is not to be applied to stay applications and appeals pending before the commencement of the Finance Act, 2014, under a saving proviso. Courts have diverged on whether the amendment applies to appeals filed after commencement where the lis began before the amendment, producing uncertainty for practitioners who must assess lis commencement, proviso protection, and hardship relief avenues. Articles Service Tax Sat, 21 May 2016 11:27:46 +0530 https://www.taxtmi.com/article/detailed?id=6831