2024 (9) TMI 930

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....CWP-4498-2024 (O&M) 2. This Writ Petition has been preferred by the partnership firm aggrieved of the order dated 23.12.2023 (Annexure P-11) passed in the Appeal filed by it before the Office of the Commissioner (Appeals) Central Goods and Services Tax Appeals, Commissionerate, Jammu which was rejected on the ground of non-payment of pre-deposit. 3. Learned counsel for the petitioner has submitted that new password has not been issued to the petitioner despite an application for the same having been filed. As soon as the password was issued, the petitioner made the payment in respect of pre-deposit on 14.12.2023 and ignoring the said pre-deposit, the Appeal filed by the petitioner has been dismissed vide the impugned order. 4. Lear....

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....pal Commissioner of Central Excise or Commissioner of Central Excise ]; (ii) against the decision or order referred to in clause (a) of sub- section (1) of section 35B, unless the appellant has deposited seven and a half per cent. of the duty, in case where duty or duty and penalty are in dispute, or penalty, where such penalty is in dispute, in pursuance of the decision or order appealed against; (iii) against the decision or order referred to in clause (b) of sub-section (1) of section 35B, unless the appellant has deposited ten per cent. of the duty, in case where duty or duty and penalty are in dispute, or penalty, where such penalty is in dispute, in pursuance of the decision or order appealed against: Provid....