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TMI Blog2024 (11) TMI 407X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 2(82) of the CGST Act could be equated to the deposit required to be made in terms of section 107(6) of the CGST Act. Pursuant to these directions, Central Board of Indirect Taxes and Customs vide Instruction No. 14/2022 dated 28.10.2020 as clarified that payments through DRC-03 under CGST regime is not a valid mode of payment for making pre-deposits under Section 35F of the Central Excise Act, 1944 and Section 83 of Finance Act, 1994 read with Section 35F of the CEA. There exists a dedicated CBIC-GST integrated portal, https://cbic-gst.gov.in which should only be utilized for making pre-deposits under Central Excise Act, 1944 and the Finance Act, 1994. We answer the above framed question in favour of the department and against the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd appeal before this tribunal and deposited the balance two and half percent of the disputed amount for entertainment of the appeal. However, the department is disputing the payment of seven and half percent, which was made earlier by the appeal at the time of filing the appeal before Commissioner (Appeals). Learned counsel has also relied upon the Circular No. 42/16/2018 GST dated 13.04.2018 which has clarified that in terms of section 142 of CGST Act, 2017 the payment of pre-deposit made under CGST Code is in compliance of section 35F of Central Excise Act 1944. The decision of Bangalore Bench of this tribunal in case of DELL International Services India Pvt. Ltd. Vs Commissioner of Central Tax reported as 2019 TIOL-286- CESTAT-BANG. is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is made through the acceptable mode of payment. 5. Having heard both the parties about the evidence of payment of amount of pre-deposit. We observe that the issue to be considered in this case is: Whether the appellant-assess is entitle to make the pre-deposit of Duty, payable under the old Central excise regime, as per the requirement of the section 35F of the Central Excise Act by debiting, the electronic cash ledger under the CGST regime? 6. We observe that this issue has already been decided by Hon ble High Court of Odisha in the case of M/s. Jyoti Construction Vs. Commissioner of CT CGST reported as 2021(10) TMI 524 Odisha , wherein it has been held that it is not possible to except the plea of the petitioner that output tax as defi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot a valid mode of payment for making pre-deposits under Section 35F of the Central Excise Act, 1944 and Section 83 of Finance Act, 1994 read with Section 35F of the CEA. There exists a dedicated CBIC-GST integrated portal, https://cbic-gst.gov.in which should only be utilized for making pre-deposits under Central Excise Act, 1944 and the Finance Act, 1994. 9. In view of the above discussion, we answer the above framed question in favour of the department and against the appellant. Resultantly, the condition of making payment of amount of pre-deposit in terms of Section 35F remains non-complied with. The matter remains defective. However, in the interest of justice, one more opportunity is given to the appellant to do away the said defect. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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