https://www.taxtmi.com/caselaws?id=753737 CESTAT New Delhi dismissed the appeal regarding mandatory pre-deposit under Section 35F of Central Excise Act, 1944. The appellant attempted to make pre-deposit through GST Electronic Credit Ledger, but the tribunal held this invalid based on CBIC Circular dated 24.11.2023. The tribunal distinguished the case from Supreme Court precedent in Mysore Electricals Industries, ruling that beneficial circulars apply prospectively when issued after appeal filing. The amended Section 41 of CGST Act, 2017 did not permit credit utilization for pre-deposits. The appellant was directed to cure defects by making proper pre-deposit within four weeks. en-us Fri, 10 May 2024 00:00:00 +0530 Sat, 08 Jun 2024 15:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753737 CESTAT New Delhi dismissed the appeal regarding mandatory pre-deposit under Section 35F of Central Excise Act, 1944. The appellant attempted to make pre-deposit through GST Electronic Credit Ledger, but the tribunal held this invalid based on CBIC Circular dated 24.11.2023. The tribunal distinguished the case from Supreme Court precedent in Mysore Electricals Industries, ruling that beneficial circulars apply prospectively when issued after appeal filing. The amended Section 41 of CGST Act, 2017 did not permit credit utilization for pre-deposits. The appellant was directed to cure defects by making proper pre-deposit within four weeks. Case-Laws Central Excise Fri, 10 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753737