TaxTMI 
TaxTMI 
Dear sir/madam,
Please let us know the procedure (online payment procedure)) for depositing mandatory pre-deposit at 10% for appeal filing against the OIO.
Thank you in advance.
Payment of pre-deposit
10 Jun 2022 
3 Replies 
9186 Views Asked by
Pre-deposit procedure: online demands require payment during e filing; otherwise use Form DRC 03 or non assessee challan.
Where a demand is created online the e filing system compels payment of the pre-deposit when filing the appeal; where no online demand exists and the appeal is filed physically, the deposit may be made using Form DRC-03 with appropriate remarks. Practical measures include unlocking the user account per the Directorate of Systems advisory to enable electronic payment, or generating a non assessee number and paying the challan, with local offices sometimes accepting a central excise non assessee code and routing amounts under other receipts. (AI Summary)
Where a demand is created online the e filing system compels payment of the pre-deposit when filing the appeal; where no online demand exists and the appeal is filed physically, the deposit may be made using Form DRC-03 with appropriate remarks. Practical measures include unlocking the user account per the Directorate of Systems advisory to enable electronic payment, or generating a non assessee number and paying the challan, with local offices sometimes accepting a central excise non assessee code and routing amounts under other receipts. (AI Summary)