- (1.) By consent of the parties this appeal is heard out at the admission stage.
(2.) The total tax effect is Rs. 5 crores. By its order dated 14th December 2016 the tribunal directed pre-deposit of 7.5% of this amount as a pre-deposit pending appeal.
(3.) The appellant is aggrieved by this order. They say that even 7.5% is too high and harsh for them.;