9911796707
TMI Blog2024 (6) TMI 305X X X X Extracts X X X X X X X X Extracts X X X X ..... rtaining to Central Excise and Finance Act, 1994. The deposit made by the appellant towards pre-deposit under Section 35 of Central Excise Act, 1944 by way of DRC-03 cannot be accepted. As regards the contention that they made a request that they will make the pre-deposit as per the circular, it is held that the CBIC Circular dated 18.04.2023 categorically states that payment of pre-deposit under DRC-03 is not acceptable. Further, the appellant was at liberty to make the pre-deposit as per the CBIC Circular instead of merely claiming that he was willing to make. The appellant did not follow through his claim. There are no infirmity in the impugned order and the same is upheld - appeal dismissed. - HON BLE MS. HEMAMBIKA R. PRIYA MEMBER ( T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pugned order. 3. No one has appeared on behalf of the appellant. However, written submissions were received mentioning that the Commissioner (Appeals) did not afford proper opportunity for depositing of Pre-deposit amount of appeal. It has also been submitted that the authority had rejected the appeal on the ground that pre-deposit was not made thru CBIC-GST integrated portal as per circular no. 1070/3/2019-CXd dated 24.06.2019 whereas pre-deposit had been made through GST DRC-03 form. It has been submitted that the appellant was ready to deposit pre-deposit thru CBIC-GST, in addition to pre-deposit made thru GST DRC-03 form but this request was not considered. 4. Learned Authorized Representative for the Department submitted that this issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Excise and Finance Act, 1994. The deposit made by the appellant towards pre-deposit under Section 35 of Central Excise Act, 1944 by way of DRC-03 cannot be accepted. 9. As regards the contention that they made a request that they will make the pre-deposit as per the circular, I hold that the CBIC Circular dated 18.04.2023 categorically states that payment of pre-deposit under DRC-03 is not acceptable. Further, the appellant was at liberty to make the pre-deposit as per the CBIC Circular instead of merely claiming that he was wil ..... X X X X Extracts X X X X X X X X Extracts X X X X
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