https://www.taxtmi.com/caselaws?id=753698 The Tribunal dismissed the appeal due to the appellant's non-compliance with the mandatory pre-deposit requirement under Section 35F of the Central Excise Act, 1944. The appellant's partial payment via GST DRC-03 was deemed invalid, as per CBIC Circulars, which mandate a specific payment method. Despite claims of willingness to comply, the appellant did not adhere to the prescribed method, leading to the rejection of the appeal. The Tribunal upheld the decision based on the statutory provisions and CBIC guidelines, emphasizing strict adherence to the outlined pre-deposit procedures. en-us Thu, 06 Jun 2024 00:00:00 +0530 Fri, 07 Jun 2024 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753698 The Tribunal dismissed the appeal due to the appellant's non-compliance with the mandatory pre-deposit requirement under Section 35F of the Central Excise Act, 1944. The appellant's partial payment via GST DRC-03 was deemed invalid, as per CBIC Circulars, which mandate a specific payment method. Despite claims of willingness to comply, the appellant did not adhere to the prescribed method, leading to the rejection of the appeal. The Tribunal upheld the decision based on the statutory provisions and CBIC guidelines, emphasizing strict adherence to the outlined pre-deposit procedures. Case-Laws Service Tax Thu, 06 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753698