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2024 (6) TMI 305 - AT - Service TaxIssues involved: Appeal against rejection of appeal due to non-compliance of mandatory pre-deposit u/s 35F of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1944. Summary: The appellant, Shri Jetha Ram Mali, filed an appeal against the rejection of his appeal due to non-compliance of mandatory pre-deposit. The appellant was asked to submit various financial documents by the jurisdiction officer, following which a show cause notice was issued demanding service tax. The original adjudicating authority confirmed the demand, and the appellant filed an appeal depositing a partial amount as pre-deposit. The Commissioner (Appeals) dismissed the appeal due to non-compliance of mandatory pre-deposit, leading to the present appeal. The appellant, represented by a Authorized Representative, argued that the Commissioner (Appeals) did not provide a proper opportunity for depositing the pre-deposit amount and that the pre-deposit was made through GST DRC-03 form instead of CBIC-GST portal as per circular no. 1070/3/2019-CXd. The Department's representative cited precedents where payment through DRC-03 was deemed impermissible under Section 35F of the Central Excise Act, 1944. After hearing both sides and examining the case records, the Tribunal noted previous cases where payment through DRC-03 was not permissible under Section 35F. The Tribunal also referred to a specific CBIC Circular clarifying pre-deposit payment methods for cases related to Central Excise and the Finance Act, 1994. It was held that the pre-deposit made by the appellant through DRC-03 could not be accepted. Despite the appellant's claim of willingness to make the pre-deposit as per the circular, it was found that the appellant did not follow through with the claim. Therefore, the impugned order was upheld, and the appeal was dismissed. (Order pronounced in the open Court on 06.06.2024)
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