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

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.