WHAT IS THE AMOUNT OF MANDATORY PRE-DEPOSIT WHICH SHOULD BE MADE ALONG WITH EVERY APPEAL BEFORE APPELLATE AUTHORITY?

The full amount of tax, interest, fine, fee, and penalty arising from the impugned order as is admitted by the appellant and a sum equal to 10% of the remaining amount of tax in dispute arising from the order in relation to which appeal has been filed. On making the payment of pre-deposit as above, the recovery of the balance amount shall be deemed to be stayed, in terms of section 107(7).