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    <title>2024 (10) TMI 148 - CESTAT NEW DELHI</title>
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    <description>The Tribunal dismissed the appeal, affirming the order of the Commissioner (Appeals), due to non-compliance with statutory pre-deposit requirements. The appellant&#039;s use of the DRC-03 form for pre-deposit was deemed impermissible under Section 35F, as it did not align with prescribed payment methods. The Tribunal emphasized adherence to CBIC instructions and statutory mandates, concluding the appellant&#039;s payment was inadequate to rectify initial non-compliance.</description>
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      <description>The Tribunal dismissed the appeal, affirming the order of the Commissioner (Appeals), due to non-compliance with statutory pre-deposit requirements. The appellant&#039;s use of the DRC-03 form for pre-deposit was deemed impermissible under Section 35F, as it did not align with prescribed payment methods. The Tribunal emphasized adherence to CBIC instructions and statutory mandates, concluding the appellant&#039;s payment was inadequate to rectify initial non-compliance.</description>
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