𝗠/𝘀 𝗦𝗵𝗿𝗶 𝗞𝗿𝗶𝘀𝗵𝗻𝗮 𝗥𝗼𝗮𝗱 𝗖𝗮𝗿𝗿𝗶𝗲𝗿 𝗩𝘀 𝗖𝗼𝗺𝗺𝗶𝘀𝘀𝗶𝗼𝗻𝗲𝗿 𝗼𝗳 𝗖𝗲𝗻𝘁𝗿𝗮𝗹 𝗘𝘅𝗰𝗶𝘀𝗲 & 𝗖𝗚𝗦𝗧, 𝗠𝗲𝗲𝗿𝘂𝘁

📢 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: M/s Shri Krishna Road Carrier 𝗜𝘀𝘀𝘂𝗲: Rejection of appeal for failure to make the mandatory pre-deposit in the prescribed manner.

𝗣𝗿𝗼𝗰𝗲𝗲𝗱𝗶𝗻𝗴𝘀: The Appellant deposited the pre-deposit and submitted a copy of DRC-03. However, the appeal was rejected for non-compliance with Section 35F of the Central Excise Act, 1944.

⚖️ 𝗝𝘂𝗱𝗴𝗺𝗲𝗻𝘁: CBIC's Circular dated 18.04.2023 clarified that DRC-03 is an acceptable mode for pre-deposit under the GST Act. The Tribunal allowed the appeal and remanded the case to the Commissioner (Appeals) for a decision on merits.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: M/s Shri Krishna Road Carrier vs. Commissioner of Central Excise & CGST, Meerut 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 03 June 2024

This ruling emphasizes the importance of considering the merits of a case over procedural technicalities. #LegalUpdate #CESTAT #CentralExcise #arr4nirc