2022 (6) TMI 162

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....on relating to pre-deposit in terms of section 35F of the Central Excise Act 1944 read with section 83 of the Finance Act. The Commissioner (Appeals) has also observed that the appeal was barred by limitation. 2. It transpires from the records that the appellant had filed the appeal before the Commissioner (Appeals) to assail the order dated November 09, 2020 passed by the Additional Commissioner, which order was received by the appellant on November 18, 2020. The appeal was filed before the Commissioner (Appeals) on February 09, 2021 after a period of two months and twenty-two days. The limitation for filing the appeal is two months from the date of receipt of the order, but the Commissioner (Appeals) has the power to condone the delay ....

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....rds, I find that the date of the Impugned OIO was 09.11.2020 which was stated to be received by the Appellant on 18.11.2020. Thus, in terms of Section 85(3A) of the Finance Act, 1994, the subject appeal was to be filed within the initial period of two months i.e. by 18.01.2021. A maximum period of one month i.e. upto 18.02.2021 is allowed to be condoned in terms of proviso to section 85 ibid. As may be perused from the record, the Application has failed to deposit 7.5% of the duty demanded or penalty imposed as required under Section 35F of the Central Excise Act, 1944 as made applicable to the Service Tax matters by virtue of Section 83 of the Finance Act, 1994. Further, it is pertinent to mention that upto 18.02.2021 (after inclu....

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....ep followed the concerned circular regarding pre-deposit but the error is still persisting. Under the above circumstances, you are pleased to allow us to pay the pre-deposit amount through bank draft mentioning the appropriate authority and the specified accounting head, if any." 5. A perusal of the aforesaid reply indicates that the appellant had filed a delay condonation application and with regard to the pre-deposit the appellant had stated that it could not be made as the system of the department was not permitting the appellant to make such deposit. The appellant, therefore, prayed that the pre-deposit may be permitted to be made through a bank draft after the appellant was informed of the appropriate authority and the spec....