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of <h1>Circular Clarifies Pre-Deposit Payment Issues for Central Excise, Service Tax Appeals; Invalid u/s 35F, 83.</h1> The circular addresses issues faced by taxpayers who paid pre-deposit amounts via FORM GST DRC-03 for Central Excise and Service Tax appeals. It clarifies that such payments are not valid under section 35F of the Central Excise Act, 1944, and Section 83 of the Finance Act, 1994. Some appeals filed manually under section 107 of the CGST Act 2017 were rejected due to this payment method. The circular emphasizes that the instructions were specific to Central Excise and Service Tax cases, with any GST Act reference being unintentional. It calls for broad dissemination of this clarification to avoid confusion in CGST Act appeals.
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