Section 7(3) in The Employees' Provident Funds Appellate Tribunal (Procedure) Rules, 1997'
(3)Provided further that no appeal by the employer shall be entertained by a Tribunal unless he has '[deposited with the Tribunal a Demand Draft payable in the Fund and bearing] [ Substituted by Noti. No. S-35025/02/98-SS-II, dated 7.2.2000. ]75 per cent of the amount due from him as determined under section 7-A:Provided also that the Tribunal may for reasons to be recorded in writing, waive or reduce the amount to be deposited under section 7-0.
