𝗖𝗘𝗦𝗧𝗔𝗧 𝗗𝗲𝗹𝗵𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗣𝗿𝗲-𝗗𝗲𝗽𝗼𝘀𝗶𝘁 𝘃𝗶𝗮 𝗗𝗥𝗖-𝟬𝟯 📢 The bench of CESTAT Delhi stated Payment made through DRC-03 is not permissible under Section 35F of the Central Excise Act, 1944, for the purpose of pre-deposit.

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗣𝗮𝗿𝘁𝗶𝗲𝘀: M/s Jetha Ram Mali vs. Commissioner of Central Goods, Service Tax, and Central Excise 𝗜𝘀𝘀𝘂𝗲: Whether pre-deposit made through DRC-03 is permissible under Section 35F of the Central Excise Act, 1944?

𝗣𝗿𝗼𝗰𝗲𝗲𝗱𝗶𝗻𝗴𝘀: M/s Jetha Ram Mali deposited Rs. 84,590/- as a pre-deposit for an appeal through DRC-03 on 12.04.2023. The Commissioner (Appeals) dismissed the appeal due to non-compliance with the mandatory pre-deposit requirement.

⚖️ 𝗝𝘂𝗱𝗴𝗺𝗲𝗻𝘁: The Tribunal referenced previous rulings and the CBIC Circular dated 28.10.2022, clarifying that pre-deposit via DRC-03 is not permissible. The appeal was dismissed on June 6, 2024.

📜 This ruling confirms that pre-deposits made via DRC-03 are not permissible under Section 35F of the Central Excise Act, 1944. #CESTAT #CentralExcise #arr4nirc