The Customs, Excise and Service Tax Appellate Tribunal recently Put on hold its earlier circular dated 23.04.2017 mandating 10% additional deposit over and above the amount deposited before the Commissioner (Appeals).
Consequently, the appellants are required to deposit only 2.5% of the demand while filing second appeal before the Appellate Tribunal.
Earlier, on May, the Delhi High Court, while considering a writ petition filed by M/s Santani Sales organization against the CESTAT Delhi, had stayed the above circular issued by the CESTAT and granted an interim relief that the appeal before the CESTAT can continue without insisting on the Petitioner paying the pre-deposit amount beyond an aggregate of 10%.
In the circumstance, the Tribunal has now, clarified that “the demand of 10% additional mandatory deposit the fresh appeal be kept in abeyance till further orders.”
Read the full text of the Circular below.
