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

[SHIVKUMAR SHARMA]

(A) Other Receipt 00380087

[KASTURI SETHI]

(b) For deposit of Central Excise duty, interest, penalty for the cases pertaining to the period prior to 1.7.17 in respect of Central Excise & Service Tax, ACES System is operative. Moreover, Banks will also not refuse, if you find problem in the ACES System.

[Hariharan Sundaram]

If the appeal is filed against the Central Excise duty or CENVAT credit, you can use 00380003. For others ( Interest/Penalty) you can use 00380087. Further, you can use the portal EASIEST(Electronic Accounting System in Excise and Service Tax ) and follow the instruction contained therein.

[KASTURI SETHI]

But here is a question of pre-deposit of penalty only. Further, Querist is old visitor of TMI. He is well conversant.

[Arun Aggarwal]

Thanks Kasturi Lal ji but visiting TMI doesnt make me an expert like you!

Arun

[Arun Aggarwal]

Sorry

Kasturi Sethi ji

Arun

[KASTURI SETHI]

Dear Sh.Arun Aggarwal Ji,

I am also not perfect. Thanks for your compliments. I also do not hesitate to ask from experts before filling in any form. It is better to be doubly sure than facing harassment or embarrassment later on.

[DR.MARIAPPAN GOVINDARAJAN]

I endorse the reply of Shri Sivakumar Sharma.

AI Summary

Pre-deposit for appeal: use specified accounting codes and electronic portals to pay duty, interest or penalty before filing.
Pre-deposit for filing an appeal under Section 35F must be made using prescribed accounting classifications: a duty-related code for duty or CENVAT credit deposits and an other-receipt classification for interest or penalty; payments should be effected via ACES or the EASIEST electronic accounting systems and banks will ordinarily accept such deposits even if ACES has issues.