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    <title>Deposit amount for appeal in the Tribunal</title>
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    <description>The note explains that the statutory pre-deposit obligation for Tribunal appeals is separate and cumulative: an initial ten percent pre-deposit on the original disputed tax remains credited, but an additional ten percent of the tax amount confirmed in the impugned appellate order must be paid to secure the Tribunal-stage stay, and compliance with the CBIC circular does not displace this statutory additional-deposit requirement.</description>
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      <description>The note explains that the statutory pre-deposit obligation for Tribunal appeals is separate and cumulative: an initial ten percent pre-deposit on the original disputed tax remains credited, but an additional ten percent of the tax amount confirmed in the impugned appellate order must be paid to secure the Tribunal-stage stay, and compliance with the CBIC circular does not displace this statutory additional-deposit requirement.</description>
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