Mandatory pre-deposit compliance requires payment verification before an appeal is dismissed for an incorrect assessee code.

Mandatory pre-deposit compliance requires verification where payment corresponding to the prescribed duty percentage is made under an incorrect assessee code. The notes state that the payment was not firmly disputed and that the coding discrepancy had been notified to the department. Dismissal of the appeal without verifying the claimed payment was therefore unsustainable. The matter was returned for verification of the pre-deposit and fresh adjudication, favouring the assessee.

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Issues: Whether dismissal of the appeal for non-compliance with the mandatory pre-deposit requirement was justified where the appellant claimed to have deposited 7.5% of the duty under an incorrect assessee code.

Analysis: The record showed payment of the amount corresponding to 7.5% of the duty, and the payment itself was not firmly disputed. The discrepancy was confined to an incorrect assessee code, which had been intimated to the department. Verification of the payment was therefore necessary before deciding compliance with the pre-deposit requirement.

Conclusion: The dismissal was not sustainable without verification of the claimed pre-deposit; the matter was returned for verification and fresh adjudication in favour of the assessee.

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