New pre-deposit requirement applies to all appeals filed on or after Aug. 6, 2014: Delhi HC

Service Tax/Excise/Customs : As per second proviso to customs section 129E (excise section 35F), mandatory 7.5 per cent 10 per cent pre-deposit would not apply to appeals/applications pending on 6-8-2014; therefore, in other words, mandatory 7.5 per cent 10 per cent pre-deposit would apply to appeals filed on or after 6-8-2014