Appellants Must Deposit 7.5% Duty Before Appeals, Per Section 35F of Excise Act & Section 129E of Customs Act.

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....Waiver of pre deposit - appeal were filed before the amendment - it cannot be interpreted that as per the amended Section 35F now the appellant can file the appeal without any deposit - as per Section 35F of Central Excise Act, 1944 and Section 129E of Customs Act, 1962, the appellant is required to deposit 7.5% of duty amount before filing of appeal - AT....