2024 (6) TMI 305

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.... Kuldeep Rawat , Authorized Representative for the Respondent ORDER HEMAMBIKA R. PRIYA The present appeal is filed by Shri Jetha Ram Mali (herein after referred to appellant) against the Order-in-Appeal No. 111(AK)ST/JDR/2023 dated 03.05.2023 against rejection of his appeal due to non-compliance of mandatory pre-deposit in terms of Section 35F of the Central Excise Act, 1944 readwith Sect....

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....Rs. 84,590/- as pre-deposit for filing of appeal through DRC-03 dated 12.04.2023. The Commissioner (Appeals) without going into the merits of the case, dismissed the appeal of the appellant due to non-compliance of mandatory pre-deposit. The present appeal is against the impugned order. 3. No one has appeared on behalf of the appellant. However, written submissions were received mentioning that....

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....fect Misc. Order No. 50-51/2024 dated 13.03.2024 and M/s South Eastern Coalfields Limited vs. Principal Commissioner of CGST, Customs and Central Excise Order dated 10.05.2024 has held that the payment made through DRC-03 is not permissible under Section 35F of Central Excise Act, 1944. 5. Heard both sides and perused the case records. 6. I note that the Principal Bench of the Tribunal in th....

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....2024 7. In addition, the Tribunal in the case of Army Welfare Housing Organisation has observed that there is no provision of using DRC-03 for the purpose of pre-deposit. 8. I do not find any merit in the submissions made on behalf of the appellant. Further, I hold that the CBIC Circular dated 28.10.2022 specifically clarifies the pre-deposit payment method for cases pertaining to Central Ex....