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TMI Blog2023 (5) TMI 857X X X X Extracts X X X X X X X X Extracts X X X X ..... ited by the appellant by way of above referred debit entry as a payment made under Section 35F, he chose to reject the appeal on a technical ground. Appellant should approach the concerned authorities with proper application as prescribed seeking refund of this amount and the said application needs to be dealt with in accordance with law - Taking note of the above facts and that the amount has now been deposited by the appellant, it is opined that the conditions of Section 35F of Central Excise Act, 1944 are complied with and the matter needs to be considered by the Commissioner (Appeals) on merits. This matter is remanded back to the Commissioner (Appeals) for passing decision on merits - Appeal allowed by way of remand. - Excise M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made by tax payer voluntarily or against a show cause notice under CGST Act. DRC-03 is a form prescribed for payments made voluntarily or made against Show Cause Notice or statement under Rule 142 (2) and 142 (3) of the CGST Rules, 2017. Under Rule 142 (2), a person can make payment before the service of any notice or upon his own ascertainment or being communicated by the proper officer. Under Rule 142 (3) of the CGST Rules, payment can be made within thirty days from service of any notice or within fourteen days of detention or seizure of goods and conveyance. However, all such liabilities are of CGST/IGST. 6. Board Vide Circular No.42/16/2018-GST dated 13.04.2018 has issued clarification regarding procedure for recovery of Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aw unless specifically mentioned in CGST Law. Payment of pre-deposit under Section 35 F of the Central Excise Act, 1944 is not covered under any of the provisions under CCST Act/Rules. Accordingly, I find that DRC-03 cannot be used for payment of pre- deposit in compliance of the provisions of Section 35 F of the Central Excise Act, 1944. 10. The Board vide Circular No.984/8/2014-CX dated 16.09.2014 at para 3.3 has issued clarification on the issue of mandatory pre-deposit in the appeal filed before Tribunal/Commissioner (Appeals). According to which, 3.3 In case of any short-payment or non-payment of the amount stipulated under Section 35F of the Central Excise Act, 1944 or Section 129E of the Customs Act, 1962, the appeal fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... January, 2023 to enable the Appellant to make deposit of differential amount and produce copy of challan. 3.3 Today appellant has produced the copy of a letter issued from HDFC Bank stating as follows:- Date: 06/01/2023 To Whomsoever It May Concern, This is to certify that the below NEFT transfers have been initiated by UNIWELD ELECTRODES holding A/C number 06862000001408 with HDFC BANK Ltd., Byculla branch on 06.01.2023. Details of NEFT Beneficiary Name : RBI Account No : 002000CEVS02051052023044601316 Bank Name : RESERVE BANK OF INDIA IFSC Code : RBIS0CBICER Amount Rs. : 1,53,645.00 (One Lakh Fifty Three Thousand Six Hundred and Forty Five only) Ref no : N006232278071347 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d of this amount and the said application needs to be dealt with in accordance with law. 4.1 Taking note of the above facts and that the amount has now been deposited by the appellant, we are of the view that the conditions of Section 35F of Central Excise Act, 1944 are complied with and the matter needs to be considered by the Commissioner (Appeals) on merits. 4.2 Accordingly this matter is remanded back to the Commissioner (Appeals) for passing decision on merits. 4.3 In the result, the appeal is allowed by way of remand to the Commissioner (Appeals). 4.4 Needless to say that in the remand proceedings the Commissioner (Appeals) should verify the challan of payment of deposit and pass an order on merits within three months from ..... X X X X Extracts X X X X X X X X Extracts X X X X
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