ACCOUNTING CODE FOR PRE DEPOSIT FOR FILLING APPEAL UNDER SECTION 35F CE ACT 1944

[Arun Aggarwal]

Dear Sir/ Madam,

a) Please advise accounting code in GAR -7 challan where mandatory pre-deposit of 7.5% to be deposited for filling an appeal with CESTAT under section 35 F of Central Excise Act 1944 against Order in Original of Commissioner of Central Excise ,

b) How GAR-7 of partner of firm can be created for above pre deposit on whom penality is imposed

Jitender

AI Summary

Guidance on Accounting Codes for 7.5% Pre-deposit Appeals under Section 35F, Central Excise Act, 1944 A user inquired about the appropriate accounting code for a mandatory pre-deposit of 7.5% when filing an appeal with CESTAT under Section 35F of the Central Excise Act, 1944. Various respondents provided guidance, suggesting the use of specific codes for different types of deposits, such as 00380087 for penalties and 00380003 for Central Excise duty or CENVAT credit. They also mentioned using the ACES System for cases before July 1, 2017, and the EASIEST portal for electronic transactions. The discussion highlighted the importance of verifying information to avoid potential issues.