Deposits by Other Entities Not Counted in Appellant's Pre-Deposit; Used for Entity's Own Appeals or Liabilities.

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....Pre-deposit - The amounts deposited by the other entities cannot be reckoned towards the pre-deposit by the appellant herein. Such amounts can be reckoned towards pre-deposit in appeals, if any, by such entities and if they had not filed any appeals, towards their liabilities of duty or penalty as per the order of the lower authority. - Tri....