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

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..... 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 duty or duty and penalty are in dispute, or penalty, where such penalty is in dispute-in pursuance of .....

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..... e 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 any appellate authority prior to the commencement of the Finance (No.2) Act, 2014. Explanation. For the purposes of this section duty demanded shall include, (i) amount determined under section 11D; (ii) amount o .....

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