9911796707
TMI Blog2023 (9) TMI 1552X X X X Extracts X X X X X X X X Extracts X X X X ..... provision of Section 35 F was not in force. However, in the matters coming before the Tribunal related to pre-deposit after the amendment of Section 35 F, this Tribunal taking a lenient view allowing the admission of the appeal on pre-deposit of 10% as prescribed under amended Section 35 F. Therefore, since the appellant have already deposited 10% of the duty amount, the same is sufficient to hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red to be paid for filing appeal before Commissioner (Appeals). He submits that while filing the appeal before this Tribunal, the appellant have paid 10% of the total duty amount. It is his submission that since now there is a provision for payment of maximum 10%, the same may be considered as pre-deposit and Commissioner (Appeals) may be directed to decide the appeal on merit, He placed reliance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re the Tribunal related to pre-deposit after the amendment of Section 35 F, this Tribunal taking a lenient view allowing the admission of the appeal on pre-deposit of 10% as prescribed under amended Section 35 F. Therefore, we are also of the view that since the appellant have already deposited 10% of the duty amount, the same is sufficient to hear the appeal on merit. 5. Accordingly, the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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