TMI Blog2023 (3) TMI 295X X X X Extracts X X X X X X X X Extracts X X X X ..... mandatory pre-deposit. It does not appear that there was intent on the part of the petitioner to avoid payment of pre-deposit @7.5% as provided under the amended section 35F of Central Excise Act, 1944. Respondents have also adverted to the facility provided under the RBI Instruction for making such pre-deposit by unregistered dealer / registered non-assessees. In those circumstances, interest of justice would be met if the matter is remanded to the Appellate Authority. Petitioner is required to make predeposit within a period of four weeks from today. Impugned order set aside - petition allowed by way of remand. - HON BLE THE ACTING CHIEF JUSTICE APARESH KUMAR SINGH AND HON BLE MR. JUSTICE DEEPAK ROSHAN For the Petitioner: M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Public Works Department (CPWD), SAIL, MECON, Airport Authority of India and is performing electrical repair and maintenance work on contract basis. During the Financial Year 2015-16 and 2016-17, petitioner executed certain contracts with CPWD. Labouring under an impression that it was exempted from payment of service tax under Notification No. 25/2012 dated 20.06.2012 issued by the Ministry of Finance, Government of India for services provides to the Government / local authority / governmental authority by way of construction, commissioning, erection, installation, etc., petitioner did not make payment of service tax liability, as a result of which, he was faced with a show-cause notice dated 03.06.2020 issued by the Respondent No. 2 makin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plea relating to non-payment of pre-deposit under section 35F of Central Excise Act, 1944. It is submitted that the petitioner s plea of non-payment of mandatory pre-deposit of 7.5% of the Duty has been dealt with at paragraph-15 and 17 of the counter affidavit. It is submitted that dismissal of the appeal on the ground of non-payment of pre-deposit is not arbitrary, rather in accordance with law. However, learned counsel for the Respondents has placed before this Court FAQ issued by the CBIC in response to the query no. 5 and 6 making the following answers: (5) I don t have a PAN based registration, but I want to make a payment towards my old arrears. Can I make the payment without having to get myself registered? It is necess ..... X X X X Extracts X X X X X X X X Extracts X X X X
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