Yes, with different percentages at each level. For appeal to the Commissioner (Appeals) under Section 128, the appellant must deposit 7.5% of the disputed duty and penalty. For appeal to CESTAT under Section 129, the deposit is 10% of the disputed duty and penalty. The pre-deposit is a condition precedent to the appeal being heard — without it, the appeal is not maintainable. The specific percentages are among the most precisely tested numbers in the CBLE.

The appeal must be filed within 60 days of the date of communication of the order being appealed. The Commissioner (Appeals) has the discretion to condone delay for a further period of 30 days on sufficient cause being shown — but beyond 90 days total, the Commissioner has no power to condone. CBLE tests both the base period and the outer condonation limit.

No. Section 128A provides that the Commissioner (Appeals) shall not enhance the penalty or trade notice without first giving the appellant or the other affected party an opportunity of being heard. This restriction on enhancement without notice is a CBLE-tested procedural safeguard — candidates who assume the appellate authority has unrestricted powers will err on such questions.