𝗖𝗘𝗦𝗧𝗔𝗧 𝗞𝗼𝗹𝗸𝗮𝘁𝗮 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗣𝗿𝗲-𝗗𝗲𝗽𝗼𝘀𝗶𝘁 𝘂𝘀𝗶𝗻𝗴 𝗗𝗥𝗖-𝟬𝟯 📢 𝗧𝗵𝗲 𝗯𝗲𝗻𝗰𝗵 𝗼𝗳 𝗖𝗘𝗦𝗧𝗔𝗧 𝗞𝗼𝗹𝗸𝗮𝘁𝗮 𝘀𝘁𝗮𝘁𝗲𝗱: The appellant’s DRC-03 deposit under Section 35 of the Central Excise Act, 1944, is invalid for appeal filing.

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: M/s Jetha Ram Mali 𝗜𝘀𝘀𝘂𝗲: Whether the pre-deposit made through DRC-03 is permissible under Section 35F of the Central Excise Act, 1944?

𝗣𝗿𝗼𝗰𝗲𝗲𝗱𝗶𝗻𝗴𝘀: The appellant deposited Rs. 84,590/- as a pre-deposit through DRC-03 on 12.04.2023 for filing an appeal. The Commissioner (Appeals) dismissed the appeal due to non-compliance with the mandatory pre-deposit requirement without examining the case's merits.

⚖️ 𝗝𝘂𝗱𝗴𝗺𝗲𝗻𝘁: The Tribunal dismissed the appeal, ruling that payments via DRC-03 are not allowed under Section 35F of the Central Excise Act, 1944, citing the CBIC Circular dated 28.10.2022 on pre-deposit payment methods.

𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗣𝗮𝗿𝘁𝗶𝗲𝘀: M/s Jetha Ram Mali vs. Commissioner of Central Goods, Service Tax and Central Excise 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 06 June 2024

📜 This ruling confirms that the appellant's deposit through DRC-03 does not fulfill the mandatory pre-deposit requirement for filing an appeal under Section 35F of the Central Excise Act, 1944. #CESTAT #PreDeposit #arr4nirc