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    <title>CESTAT Rules 10% Pre-Deposit for Second Appeal; Commissioner&#039;s 17.5% Demand Deemed Illegal.</title>
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    <description>Requirement of pre-deposit at the stage of filing appeal before CESTAT (second appeal) - in the case of second appeal before CESTAT, the appellant is required to pay total 10% i.e. 7.5% at first appellate stage and remaining 2.5% at the stage of appeal before the CESTAT. Therefore, the view taken by the Learned Commissioner (Appeals) that appellant at tribunal stage is required to pay total 17.5% i.e. 7.5% at first appellate stage and 10% at tribunal stage was held to be illegal. - AT</description>
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    <pubDate>Mon, 19 Jul 2021 15:26:44 +0530</pubDate>
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      <title>CESTAT Rules 10% Pre-Deposit for Second Appeal; Commissioner&#039;s 17.5% Demand Deemed Illegal.</title>
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      <description>Requirement of pre-deposit at the stage of filing appeal before CESTAT (second appeal) - in the case of second appeal before CESTAT, the appellant is required to pay total 10% i.e. 7.5% at first appellate stage and remaining 2.5% at the stage of appeal before the CESTAT. Therefore, the view taken by the Learned Commissioner (Appeals) that appellant at tribunal stage is required to pay total 17.5% i.e. 7.5% at first appellate stage and 10% at tribunal stage was held to be illegal. - AT</description>
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