Deposits During Proceedings Count Towards 7.5% or 10% Pre-Deposit Condition u/s 35F; Earlier Deposits Relevant.

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....Quantum of pre-deposit u/s 35F - Deposits made during the pendency of the proceedings, or even after the order-in-original is passed, have to be taken into consideration for determining and deciding whether condition of pre-deposit of 7.5% or 10% has been satisfied. Earlier deposits do not get obliterated and are not to be treated as inconsequential. - HC....