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TMI Blog2024 (6) TMI 305X X X X Extracts X X X X X X X X Extracts X X X X ..... tative 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 Section 83 of the Finance Act, 1944. 2. The b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal 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 the Commissioner (Appeals) did not afford pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the following cases had held that the payment made thr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 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 Excise and Finance Act, 1994. The deposit made by the appellant towards pre-deposit un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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