Waiver of Pre-Deposit u/s 35F: 7.5% Duty Deposit Required for All Cases Post-Finance Bill 2014 Amendment.

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Full Text of the Document

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....Waiver of pre-deposit - Section 35F of the CEA, 1944 - there is no scope for interpretation that the 7.5% is required only in cases wherein the proceedings have been initiated on or after the amended section 35F in the Finance Bill, 2014. - AT....