Substitution of new section for section 35F- Deposit of certain percentage of duty demanded or penalty imposed before filing appeal

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....ted, namely:- Deposit of certain percentage of duty demanded or penalty imposed before filing appeal       "35F. The Tribunal or the Commissioner (Appeals), as the case may be, shall not entertain any appeal-      (i) under sub-section (1) of section 35, unless the appellant has deposited seven and a half per cent. of the duty, in case where du....

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....re in dispute, or penalty, where such penalty is in dispute, in pursuance of the decision or order appealed against:      Provided that the amount required to be deposited under this section shall not exceed rupees ten crores:      Provided further that the provisions of this section shall not apply to the stay applications and appeals pending before a....